2021 (10) TMI 1309 - HC - GST

Rajasthan High Court grants bail in GST case under CGST Act, 2017

The High Court of Rajasthan granted bail to the accused petitioner arrested in connection with a GST offence under specific sections of the CGST Act, ... Bail under Section 439 Cr.P.C. - custody period and delay in conclusion of trial - triable by a Magistrate - compoundable offence - absence of criminal antecedentsBail under Section 439 Cr.P.C. - custody period and delay in conclusion of trial - absence of criminal antecedents - triable by a Magistrate - compoundable offence - Grant of regular bail to the petitioner arrested in connection with Complaint File No.DGGI/INV/GST/1372/2021-Gr-L-O/ODD-DGGI-RU-Udaipur. - HELD THAT: - The petitioner, arrested in connection with proceedings under the Central Goods and Services Tax Act, 2017, had been in custody since 27.08.2021. Learned counsel for the petitioner placed on record that the offence is triable by a Magistrate, is compoundable by the Commissioner, and that the petitioner has no criminal antecedents. Having regard to the totality of facts and the period of custody and noting that conclusion of the proceedings was likely to take time, the Court, without expressing any opinion on the merits, exercised its jurisdiction under Section 439 Cr.P.C. to grant bail. The bail was ordered subject to the execution of a personal bond and sureties to secure the petitioner's attendance before the trial court until completion of trial.Bail allowed subject to execution of a personal bond of Rs. 50,000 with two solvent sureties of Rs. 25,000 each to the satisfaction of the trial court and the petitioner's obligation to appear on all dates until completion of trial.Final Conclusion: Bail application under Section 439 Cr.P.C. allowed; petitioner to be released on bail on execution of the prescribed bond and sureties and to appear before the trial court as required until trial concludes. Issues Involved: Bail application under Section 439 Cr.P.C. for an accused arrested in connection with a GST offence under Sections 132(1)(b)(c)(f)(l) of CGST Act, 2017.Analysis:1. Nature of Offence and Bail Application:The petitioner was arrested in connection with a complaint under Sections 132(1)(b)(c)(f)(l) of the Central Goods and Services Tax Act, 2017. The bail application was filed under Section 439 Cr.P.C. by the petitioner, who had been in custody since a specific date.2. Arguments of Petitioner and Respondent:The petitioner's counsel argued that the offence was triable by a Magistrate and compoundable by the Commissioner, highlighting the absence of criminal antecedents of the petitioner. On the other hand, the respondent's counsel vehemently opposed the bail application, citing the involvement of a significant amount exceeding 200 crores and requested more time to present arguments.3. Court's Decision and Reasoning:The Court, after considering the facts, circumstances, and the period of custody, decided to grant bail to the accused petitioner under Section 439 Cr.P.C. The Court clarified that the decision to grant bail was made without expressing any opinion on the merits of the case. The Court emphasized the importance of the totality of facts and the likelihood of the proceedings taking considerable time.4. Bail Conditions and Release Order:The Court allowed the bail application and directed the release of the accused petitioner on bail. The petitioner was required to execute a personal bond of Rs. 50,000 along with two sureties of Rs. 25,000 each to the satisfaction of the trial court. These conditions were imposed to ensure the petitioner's appearance before the court on all hearing dates and as required until the completion of the trial.In conclusion, the High Court of Rajasthan granted bail to the accused petitioner in connection with the GST offence under specific sections of the CGST Act, 2017, considering various factors and without expressing any opinion on the case's merits. The Court imposed specific conditions for the petitioner's release on bail, emphasizing the importance of compliance with the bail terms until the trial's completion.