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TMI Blog2025 (3) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... rupees. Learned counsel for the petitioner prayed to release the accused on bail on the ground of length of detention i.e. 54 days in judicial custody wherein the mandatory period is 60 days. It is not in dispute that the alleged offences are punishable with imprisonment up to a maximum period of 5 (five) years and compoundable in nature. It transpires that the object and the purpose of CGST Act is not penal in nature but it is for the purpose of legislation being to recover any amount that may be due to the Government Exchequer. In the case of Sanjay Kumar Bhuwalka Vs. Union of India [2018 (7) TMI 589 - CALCUTTA HIGH COURT], wherein the benefit of bail was granted to the accused person on deposit of certain portion of disputed liabilities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 161/2025 registered under Section 132(1)(c)/132(1) (b)/132(1)(i) of CGST Act, 2017. 3. It is submitted by the learned Senior counsel for the petitioner that the petitioner has been languishing in judicial custody for last 54 days since his arrest on 23.01.2025. It is further submitted that the petitioner has been thoroughly interrogated by the investigating officer during his judicial custody and has fully co-operated with the investigating agency. It is also submitted that the petitioner is in no way involved with the alleged offence as mentioned in the FIR, and that Section 132(1)(b) of the CGST Act, 2017 is not attracted in this case. Furthermore, the investigation in the instant case has progressed substantially, and as such, the furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd compoundable in nature. It transpires that the object and the purpose of CGST Act is not penal in nature but it is for the purpose of legislation being to recover any amount that may be due to the Government Exchequer. 6. In the case of Sanjay Kumar Bhuwalka Vs. Union of India (CRM No.3327/2018), wherein the benefit of bail was granted to the accused person on deposit of certain portion of disputed liabilities/dues. While deciding a bail application in the case of similar nature, the Court observed thus - ".... I do agree with such contention of Mr. Basu that the GST Act of 2017 is essentially a fiscal statute and the statement of the object and reason has to be read together which is that realization of revenue. Revenue is the moneta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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