9911796707
TMI Blog2023 (11) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... ence punishable under Sections 132(1)(b), 132(1)(c) and 132(1)(i) of the Central Goods and Service Tax Act, 2017, Department DGGI, Meerut, during pendency of the trial, after rejecting the bail application of the applicant by Sessions Judge, Meerut vide order dated 21.10.2023. Learned counsel for the applicant submits that the applicant is innocent and has been falsely implicated in the present case. It is further submitted that the applicant has been arrested without assigning any reason to believe nor any satisfaction to justified his arrest as provided in the Code. It is further submitted that offences as alleged are punishable up-to 5 years imprisonment. It is further submitted that no notice for recovery of G.S.T. has been issued agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p-to 5 years imprisonment; (c) No notice for recovery of G.S.T. has been issued against the applicant and he is illegally arrested; (d) Till date penalty or taxes has not been ascertained as per Act; (e) Offences are compoundable in nature and triable by Magistrate; It is a settled law that while granting bail, the court has to keep in mind the nature of accusation, the nature of the evidence in support thereof, the severity of the punishment which conviction will entail, the character of the accused, the circumstances which are peculiar to the accused, his role and involvement in the offence, his involvement in other cases and reasonable apprehension of the witnesses being tampered with. Taking into account the totality of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the effect that he shall not seek any adjournment on the dates fixed for evidence when the witnesses are present in the trial court. (v) The applicant shall remain present before the trial court on each date fixed, either personally or through his counsel. (vi) The applicant shall not indulge in any criminal activity or commission of any crime after being released on bail. In case of breach of any of the above conditions, it shall be a ground for cancellation of bail. If in the opinion of the trial court that absence of the applicant is deliberate or without sufficient cause, then it shall be open for the trial court to treat such default as abuse of liberty of bail and proceed in accordance with law. The trial court may make all p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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