2021 (5) TMI 1057 - SCH - GST

Supreme Court grants bail extension, allows duty payment within extended timeframe.

The Supreme Court granted leave in an appeal against the final judgment of the High Court of Judicature at Allahabad in a criminal bail application. The ... Grant of Bail - Ad-interim Bail made Absolute - Bail Conditional on Deposit - Judicial Undertaking as Security - Release During Pendency of TrialAd-interim Bail made Absolute - Release During Pendency of Trial - Ad-interim bail granted on 22.04.2021 was made absolute and the relief of bail was confirmed for the pendency of the trial in Case No.167 of 2020. - HELD THAT: - The Court, after hearing the parties and noting the factual position recorded in the High Court order, made the earlier ad-interim order of release on bail absolute. The confirmation of bail is limited to the duration of the trial in Case No.167 of 2020 and is subject to the conditions already imposed when the interim relief was granted. The Court considered the submissions of the parties and, having laid down conditions earlier, endorsed continuation of the bail relief during the pendency of the trial. [Paras 7]The ad-interim bail is made absolute and bail shall be available to the appellant during the pendency of trial of Case No.167 of 2020.Bail Conditional on Deposit - Judicial Undertaking as Security - Deposit of Amount for Securing Liability - The appellant was permitted time to complete the deposit required to secure the claimed duty liability and the undertaking given remains operative until final disposal by the authorities. - HELD THAT: - The Court recorded the appellant's admission of deposits already made and accepted the counsel's request for further time to complete the total amount noted in the High Court order. A period of three months was granted to make the appropriate deposit so as to reach the figure reflected in the impugned order. The Court clarified that the effect of the undertaking furnished by the appellant continues to operate until the concerned authorities conclude the proceedings, thereby maintaining the security mechanism underpinning the bail. [Paras 5, 6, 8]Three months' time granted to the appellant to make the required deposit; the undertaking shall remain operative until the authorities dispose of the proceedings.Final Conclusion: Leave granted; the appeal is allowed insofar as the ad-interim bail granted earlier is made absolute subject to the existing conditions, the appellant is afforded three months to complete the directed deposit, and the undertaking provided remains operative until final disposal by the concerned authorities; pending applications stand disposed of. Issues:Grant of bail, payment of duty, extension of time for depositGrant of Bail:The Supreme Court granted leave in an appeal against the final judgment of the High Court of Judicature at Allahabad in a criminal bail application. The appellant was granted ad-interim relief of release on bail after certain conditions were laid down. The appellant, represented by a learned Senior Advocate, had deposited a portion of the duty payable and requested time to deposit the balance amount. The Court accepted the request and granted the appellant three months to make the appropriate deposit. The order dated 22.04.2021 providing bail relief to the appellant during the trial pendency was made absolute.Payment of Duty:The learned ASG drew attention to the appellant's claim regarding the duty payable amounting to Rs.3,85,20,886/-. The appellant, through the Senior Advocate, informed the Court about the deposit of Rs.1 Crore and an additional Rs.53 Lakhs. The appellant was given three months to deposit the remaining balance to reach the total amount due. The Court accepted this request and allowed the appellant time to fulfill the duty payment obligation.Extension of Time for Deposit:The appellant's request for an extension of time to deposit the balance amount was granted by the Court. The appellant was given three months to make the appropriate deposit to meet the total duty payable. The Court made it clear that the relief of bail would be available to the appellant during the trial of Case No.167 of 2020, and the effect of the Undertaking would continue until the proceedings were concluded by the relevant authorities. The appeal was allowed, and any pending applications were disposed of accordingly.