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of <h1>Court Grants Bail in GST Offence Case</h1> <h3>Mahmadraza Nasirhusain Keshwani S/O Nasirhusain Keshwani Versus Assistant Commissioner Of State Goods And Services Tax,</h3> The court granted the applicant regular bail under Section 439 of the Code of Criminal Procedure, 1973, in connection with an offence under Section 132 of ... Grant of Regular Bail - Section 132 of CGST and GGST Act, 2017 - HELD THAT:- Taking into consideration the facts of the case, nature of allegations, gravity of offences, role attributed to the accused, without discussing the evidence in detail, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. The applicant is ordered to be released on regular bail in connection with FIR registered with Additional Chief Judicial Court, Bhavnagar) on executing a personal bond of ₹ 10,000/- with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions imposed. Issues:Application for regular bail under Section 439 of the Code of Criminal Procedure, 1973 in connection with SGST File No.1/19 for offence under Section 132 of CGST and GGST Act, 2017.Analysis:The application for regular bail was filed under Section 439 of the Code of Criminal Procedure, 1973, in connection with an offence under Section 132 of the CGST and GGST Act, 2017. The applicant requested bail based on the nature of the offence, while the respondent opposed it citing the gravity of the offence. Both parties did not press for a further reasoned order. The court, after hearing the advocates and considering the material on record, decided to grant bail without discussing the evidence in detail. The court noted that the applicant had been in jail since a specific date, the investigation was concluded, and the chargesheet was filed. The court also considered the maximum punishment for the alleged offence, which was five years, and decided to exercise discretion in favor of granting bail.The court took into account the law laid down by the Hon'ble Apex Court in the case of Sanjay Chandra Vs. Central Bureau of Investigation. Consequently, the court allowed the application and ordered the release of the applicant on regular bail upon executing a personal bond of Rs. 10,000 with one surety of the same amount. The bail was subject to various conditions, including not misusing liberty, not acting against the prosecution's interest, surrendering the passport if any, not leaving the state without permission, marking presence at the police station monthly, providing the current address, and not changing residence without permission. The release was contingent upon the applicant not being required in connection with any other offence. Breach of conditions would empower the Sessions Judge to take appropriate action.The court directed that the bail bond be executed before the lower court with jurisdiction over the case. The lower court was given the authority to modify, delete, or relax any of the imposed conditions as per the law. Additionally, the Trial Court was instructed not to be influenced by the prima facie observations made in the current order during the trial. The rule was made absolute to the specified extent, and direct service was permitted.
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