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TMI Blog2024 (8) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... 32 (1) (i) of the Central and State GST Act, 2017. The petitioner was arrested and remanded to judicial custody on 06.06.2024. 2. The crux of the prosecution case is that; the accused had obtained fake registration certificates in the names of several persons for the purpose of claiming input tax credit and evaded tax to the tune of Rs.15.91/- crore. Thus, he has committed the above offence under Sec. 132 (1) (i) of the Central and State GST Act, 2017. 3. Heard; Sri. Dheeraj Krishnan, learned counsel appearing for the petitioner and Sri. Mohammed Rafeek, learned Special Public Prosecutor. 4. The learned counsel for the petitioner submitted that the petitioner is totally innocent of the accusations levelled against him. There is no materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is punishable for a period of up to five years, investigation is not complete and the final report has not been laid. 7. Subsections (1) and (2) of Section 167 of the Code of Criminal Procedure, 1973 reads as follows:- 167. Procedure when investigation cannot be completed in twenty-four hours. - (1) Whenever any person is arrested and detained in custody, and it appears that the investigation cannot be completed within the period of twenty-four hours fixed by section 57, and there are grounds for believing that the accusation or information is well founded, the officer in charge of the police station or the police officer making the investigation, if he is not below the rank of sub-inspector, shall forthwith transmit to the near ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on shall be deemed to be so released under the provisions of Chapter XXXIII for the purposes of that Chapter;] 8. A three-Judge Bench of the Honourable Supreme Court in Uday Mohanlal Acharya v. State of Maharashtra [(2001) 5 SCC 453], reiterated the legal proposition in Sanjay Dutt v. State through C.B.I., Bombay (supra). In paragraph 13 (3) it was opined thus: "13. x x x x x x (3) On the expiry of the said period of 90 days or 60 days, as the case may be, an indefeasible right accrues in favour of the accused for being released on bail on account of default by the investigating agency in the completion of the investigation within the period prescribed and the accused is entitled to be released on bail, if he is prepared to and furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of execution of the bond; (v) In case of violation of any of the conditions mentioned above, the jurisdictional court shall be empowered to consider the application for cancellation of bail, if any filed, and pass orders on the same, in accordance with law. (vi) Applications for deletion/modification of the bail conditions shall be moved and entertained by the court below. (vii) Needless to mention, it would be well within the powers of the Investigating Officer to investigate the matter and, if necessary, to effect recoveries on the information, if any, given by the petitioner even while the petitioner is on bail as laid down by the Hon'ble Supreme Court in Sushila Aggarwal v. State (NCT of Delhi) and Another [2020 (1) K ..... X X X X Extracts X X X X X X X X Extracts X X X X
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