9911796707
TMI Blog2025 (2) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... /41/2024-Gr F-O/o ADGDGGI-ZU-Ludhiana registered under Section 132 of the Punjab Goods and Services Tax Act, 2017 at Directorate General of GST Intelligence, Zonal Unit, Ludhiana Punjab. 2. Contentions On behalf of the petitioner Learned Senior counsel for the petitioner has argued that under the special Act i.e. the Punjab Goods and Services Tax Act, 2017 there is specific procedure laid down to initiate penal action against the present petitioner, if any offence is made out at all, but lodging of the present FIR would tantamount to double jeopardy. He submits that no notice under Sections 73 and 74 of the GST Act was given to the petitioner, moreso, there is no assessment of alleged embezzlement of GST committed by the petitioner, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral rule and putting persons in jail or in prison or in correction home is an exception. Relevant paras of the said judgment is reproduced as under:- "2. A fundamental postulate of criminal jurisprudence is the presumption of innocence, meaning thereby that a person is believed to be innocent until found guilty. However, there are instances in our criminal law where a reverse onus has been placed on an accused with regard to some specific offences but that is another matter and does not detract from the fundamental postulate in respect of other offences. Yet another important facet of our criminal jurisprudence is that the grant of bail is the general rule and putting a person in jail or in a prison or in a correction home (whichever e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is hiding due to some genuine and expressed fear of being victimised, it would be a factor that a judge would need to consider in an appropriate case. It is also necessary for the judge to consider whether the accused is a first-time offender or has been accused of other offences and if so, the nature of such offences and his or her general conduct. The poverty or the deemed indigent status of an accused is also an extremely important factor and even Parliament has taken notice of it by incorporating an Explanation to section 436 of the Code of Criminal Procedure, 1973. An equally soft approach to incarceration has been taken by Parliament by inserting section 436A in the Code of Criminal Procedure, 1973. 5. To put it shortly, a human ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase. The grant or refusal of bail is entirely within the discretion of the judge hearing the matter and though that discretion is unfettered, it must be exercised judiciously and in a humane manner and compassionately. Also, conditions for the grant of bail ought not to be so strict as to be incapable of compliance, thereby making the grant of bail illusory." Therefore, to elucidate further, this Court is conscious of the fundamental principle of law that right to speedy trial is a part of reasonable, fair and just procedure enshrined under Article 21 of the Constitution of India. This constitutional right cannot be denied to the accused as is the mandate of the Apex court in "Hussainara Khatoon and ors (IV) v. Home Secretary, State of Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
