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TMI Blog2024 (3) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Section 132 (1) of CGST Act, 2017 read with section 20(XV) of IGST Act, 2017. 2. Learned counsel submits that the petitioner has been falsely involved in the complaint case captioned above, which has been filed by the respondent/department on 15.04.2023. Learned counsel further submits that in the present case, the mandatory provisions of Section 69 of the GST Act have not been followed by the respondent and the petitioner was wrongly arrested without following the due process of law. Consequently, the arrest of the petitioner in the present case was illegal and without jurisdiction. Even notice under Sections 73 read with Section 74 of the CGST Act has been issued to the petitioner and the prosecution had been wrongly registered agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t an accused person will stand his trial when called upon. The courts owe more than verbal respect to the principle that punishment begins after conviction, and that every man is deemed to be innocent until duly tried and duly found guilty. From the earliest times, it was appreciated that detention in custody pending completion of trial could be a cause of great hardship. From time to time, necessity demands that some un-convicted persons should be held in custody pending trial to secure their attendance at the trial but in such cases, 'necessity' is the operative test. In this country, it would be quite contrary to the concept of personal liberty enshrined in the Constitution that any person should be punished in respect of any mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not be balancing the Constitutional Rights but rather "recalibration of the scales of justice." The provisions of Criminal Procedure Code confer discretionary jurisdiction on Criminal Courts to grant bail to accused pending trial or in appeal against convictions, since the jurisdiction is discretionary, it has to be exercised with great care and caution by balancing valuable right of liberty of an individual and the interest of the society in general. In our view, the reasoning adopted by the learned District Judge, which is affirmed by the High Court, in our opinion, a denial of the whole basis of our system of law and normal rule of bail system. It transcends respect for the requirement that a man shall be considered innocent until h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23 and the maximum sentence provided under the statute is five years. Still further, the case of the prosecution is based on the testimonies of official witnesses and the petitioner may not be in a position to influence the witnesses, who are to be produced by the prosecution before the trial Court. Even otherwise, the petitioner cannot be confined in jail as an under-trial for an indefinite period. 7. In view of the above, without commenting any further on the merits, the present petition is allowed and the petitioner is ordered to be released on bail on his furnishing bail bonds/surety bonds to the satisfaction of the learned trial Court/Duty Magistrate/CJM concerned subject to the following conditions : - (i) The petitioner shall not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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