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TMI Blog2025 (1) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the Hon'ble Apex Court in the case of SANJAY CHANDRA VERSUS CBI [2011 (11) TMI 537 - SUPREME COURT] as well as in the case of GUDIKANTI NARASIMHULU AND ORS. VERSUS PUBLIC PROSECUTOR, HIGH COURT OF ANDHRA PRADESH [1977 (12) TMI 143 - SUPREME COURT]. Obviously, the conclusion of trial will take time and keeping the accused behind the bars is nothing but amounts to pre-trial conviction and therefore, considering the celebrated principle of bail jurisprudence is that "bail is a rule and jail is exception" as well as the concept of personal liberty guaranteed under Article 21 of the Constitution of India, present application deserves consideration.
>Considering the nature of the allegations made against the applicant/s in the FIR, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant/s on successive regular bail.
>Hence, the present application is allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... d although bail applications were filed in various courts, the bail was denied. A criminal complaint was filed against the Company and its Directors, including the applicant, for an alleged offence under sections 132(1)(c), 137(1), and 137(2) of the CGST/SGST Act, 2017, punishable under section 132(1)(i) of the said Act. As the charge-sheet was filed while the bail application was pending in the High Court of Gujarat, the applicant withdrew the bail application. This Court allowed the withdrawal and directed the applicant to file a fresh bail application before the Additional Chief Judicial Magistrate, Ahmedabad. It is further submitted that, considering the nature of the offence, the applicant may be granted successive regular bail with the imposition of suitable conditions. >3.1. Further, to show the bona fide of the applicant, a declaration-cum-undertaking is filed by Mr.Mitesh Ashwinbhai Patel, Director of M/s Nandeshwari Steel Co., wherein stating that he will pay GST amount of Rs.2.00 crores and the same shall be paid in two monthly installments of 1.00 crore each. The first installment would be paid at the end of January, 2025 and second installment would be paid in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l evidence, confirming the applicant's role in the fraudulent ITC availed by the company. >The learned advocate for respondent No. 2 has submitted that the applicant is well aware that the suppliers were not genuine and did not supply any goods to the company. The suppliers issued fake invoices, and the company availed fraudulent Input Tax Credit (ITC). The company is the apparent beneficiary of this fraudulent ITC, which was wrongly availed and utilized to evade tax. Therefore, the directors are jointly and severally responsible for this fraud as per the law. >The argument that the company received goods is not acceptable, as the goods received were non-GST paid scrap from local dealers. The company covered these purchases with fake ITC from non-existent suppliers. Hence, the availment of ITC was evidently used to evade tax. The argument regarding huge electricity bills or labor available with the company cannot be considered as proof of the receipt of genuine and corresponding goods. The allegation is not that the company is not manufacturing goods, but that the goods are being manufactured from locally purchased scrap on which no GST has been paid, and these purchases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accused and the circumstances which are peculiar to the accused; (v) larger interest of the public or the State and similar other considerations are required to be considered. >7. I have heard the learned advocates appearing on behalf of the respective parties and perused the investigation papers. Following aspects have been considered: >(1) Investigation is completed by the department and commencement of trial will take its own time; >(2) The offence is punishable upto 5 years only and based on the documentary evidence; >(3) case is triable by the JMFC; >(4) An undertaking has been filed on behalf of Director of M/s Nandeshwari Steel Co., wherein stating that he will pay GST amount of Rs.2.00 crores and the same shall be paid in two monthly installments of 1.00 crore each. The first installment would be paid at the end of January, 2025 and second installment would be paid in the month of February i.e. on or before 28.02.2025, failing which, non-bailable warrant can be issued against the present applicant to show his bona fide; >(5) Now, nothing required to discover or recover from the accused and there is no possibility of the trial taking place in the near futur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecution of the bond and shall not change the residence without prior permission of Trial Court; >(g) not indulge in any illegal activity or any similar type of offence. If the applicant is found in any illegal activity or any similar type of activity, then, concerned authority/officer of department shall have liberty to file an application for cancellation of bail against the present applicant. In case of breach of any conditions, the concerned Trial Court shall have liberty to cancel the bail of the present applicant; >(h) Director of M/s Nandeshwari Steel Co., shall pay 2 crores amount in two monthly installments of 1.00 crore each. The first installment would be paid at the end of January, 2025 and second installment would be paid in the month of February i.e. on or before 28.02.2025, failing which non-bailable warrant can be issued against the present applicant; >(i) applicant shall not take undue advantage of the impugned order and shall not prolong the trial in any manner and the applicant shall regularly remain present before the Court/concerned Court as and when required; >10. The authorities will release the applicant/s only if he is not required in connection ..... X X X X Extracts X X X X X X X X Extracts X X X X
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