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TMI BlogHC grants bail to Accused when co-accused with more serious role already released on BailX X X X Extracts X X X X X X X X Extracts X X X X ..... HC grants bail to Accused when co-accused with more serious role already released on Bail - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 27-9-2024 - The Hon ble Allahabad High Court in the case that the other accused with more serious role in commission of of GURMEET SINGH BATRA @ SAHIL VERSUS UNION OF INDIA - 2024 (8) TMI 837 - ALLAHABAD HIGH COURT released the accused on bail in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter-lalia on the ground crime has already been released on bail. Facts: Gurmeet Singh Batra @Sahil ( the Applicant ) filed a bail application seeking bail in relation to case registered against the Applicant/Accused under Section 132 of Central Goods and Services Tax Act, 2017 ( the CGST Act ). The case was registered against the Applicant based on the information received by the officers of Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue Department ( the Respondent ) wherein it has been alleged that the Applicant along with other accused are involved in issuance of bogus bill and creation of fake firms without any supply of goods and services have been busted by the Noida Police. Subsequently, Applicant along with other accused were arrested and their statement was recorded during judicial custody. Thereafter, the Respondent fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led a criminal complaint against the Applicant and other accused alleging that the Applicant has actively assisted the other accused in commission of the Crime. The Applicant contended that nothing was recovered on the Applicant and the complaint was registered against the Applicant solely based on the confession of the other Accused. Also, no device has been recovered from the Applicant in order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to establish the fact that Applicant has created the fake mother firm and has passed the ITC. Held: The Hon ble Allahabad High Court in the case of GURMEET SINGH BATRA @ SAHIL VERSUS UNION OF INDIA - 2024 (8) TMI 837 - ALLAHABAD HIGH COURT held that considering the nature of the offence, punishment, material and evidence available on record and the fact that other co-accused with more serious role ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in commission of crime has been released on bail by the said bench of this Hon ble Coordinate Bench, the Applicant is entitled to be released on bail. Our Comments: It is pertinent note that the divergent view has been taken by the Hon ble Supreme Court in the case of TARUN KUMAR VERSUS ASSISTANT DIRECTOR DIRECTORATE OF ENFORCEMENT - 2023 (11) TMI 904 - SUPREME COURT wherein it was held that bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of bail cannot be granted merely on the basis that the benefit of bail has been granted to the co-accused as it is important to take into consideration the role of the individual accused in commission of crime at the time of granting of bail. (Author can be reached at [email protected] ) - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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