2021 (1) TMI 364 - HC - GST

Dismissal of Petition to Set Aside Court Order for GST Offenses; Clarification on Bail Conditions Violation

The Union Of India Through The Office Of The Additional Director General, Directorate Of GST Intelligence Belagavi Versus Mr. Pradeep Kumar S, Mr. Suresh Shankar Director M/s. PLG Power And Infra Pvt. Ltd.,

The Union Of India Through The Office Of The Additional Director General, Directorate Of GST Intelligence Belagavi Versus Mr. Pradeep Kumar S, Mr. Suresh ... Issues: Setting aside order of lower court, committing respondents to judicial custody, violation of bail conditions, jurisdiction to cancel bailThe petitioner sought to set aside the order passed by the lower court and to have the respondents committed to judicial custody for alleged offenses under Section 132 of the GST Act related to evasion of GST payment through fraudulent means. The petitioner argued that the respondents had cheated the state of significant amounts of money, and serious offenses were alleged against them. However, the court noted that while the allegations were serious, there was no evidence presented by the petitioner to show a violation of the bail conditions imposed earlier. The court emphasized that unless there was a clear violation of the bail conditions, it was not permissible to cancel the bail that had already been granted. The court also clarified that even if there was a violation, the jurisdiction to cancel the bail rested with the court that had granted it, and any additional conditions for effective investigation should be brought to the notice of the trial court for consideration. The court highlighted that if the petitioner had any grievances regarding the respondents' compliance with bail conditions, they were free to approach the court that granted bail for seeking cancellation, and dismissed the petition at the admission stage, reserving the petitioner's liberty to seek relief through the appropriate legal channels.