Cardiac Patient Granted Interim Bail in GST Fraud Cases Under Sections 132(1)(b)(c) and 132(1)(i) of CGST Act

The HC granted interim bail to the applicant in GST fraud cases (Crime No. 1402/2021 & 3837/2022) under Sections 132(1)(b)(c) and 132(1)(i) of CGST Act, 2017. The decision was based on the applicant's cardiac ailment requiring hospitalization, while noting a co-accused had already received bail from the lower court. Conditional bail required surrender before the trial court on August 3, 2022, filing of surrender affidavit, and undertaking not to tamper with evidence or intimidate witnesses, with warning that misuse would result in cancellation.

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Issues: Bail application under Sections 132(1)(b)(c), 132(1)(i) of Central Goods and Services Tax Act, 2017 in Case Crime No. 1402 of 2021 & 3837 of 2022.

Analysis:
The judgment by the Hon'ble Ali Zamin, J. of the Allahabad High Court pertains to a bail application filed by the applicant in Case Crime No. 1402 of 2021 & 3837 of 2022 under Sections 132(1)(b)(c), 132(1)(i) of the Central Goods and Services Tax Act, 2017, involving the Department DGGI in Ghaziabad. The applicant sought bail on grounds of health issues, specifically a cardiac ailment, and being admitted to the hospital. The complainant requested time to file a counter affidavit, while the applicant highlighted that a co-accused had already been granted bail by the lower court. The court considered the medical report confirming the applicant's hospitalization and scheduled the matter for further hearing on 3rd August, 2022. The court granted interim bail to the applicant with conditions to surrender before the trial court on the specified date, file an affidavit regarding surrender, provide an undertaking not to tamper with evidence or intimidate witnesses, and warned that misuse of bail would lead to its cancellation. This decision was made based on the applicant's health condition and the need for further proceedings in the case.

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