2021 (10) TMI 924 - HC - GST

Court Grants Bail Under GST Acts: Key Factors Considered

The Court granted regular bail to the applicant under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017 and Gujarat Goods ... Seeking grant of Regular Bail - evidences not discussed on detail - principles of natural justice - HELD THAT:- In the facts and circumstances of the case and considering the nature of the allegations made against the applicant in the First Information Report, without discussing the evidence in detail, prima facie, 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 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 - application allowed. Issues: Regular bail application under Section 439 of the Code of Criminal Procedure, 1973 for offences under Sections 132(1)(b), 132(1)(c) of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017.Analysis:1. The applicant filed an application under Section 439 of the Code of Criminal Procedure, 1973 seeking regular bail for offences under Sections 132(1)(b), 132(1)(c) of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 related to a case registered with the Office of the Deputy Commissioner of State Tax, Enforcement, Vadodara.2. The advocate for the applicant argued for granting bail based on the nature of the offence and proposed suitable conditions for bail, while the Additional Public Prosecutor representing the State opposed bail due to the seriousness of the offence.3. The Court considered various aspects including the timing of the alleged offence, the applicant's period in custody, the expected date of the complaint, the applicant's personal circumstances as a 50-year-old lady accused, and the role of her son in the firm's administration.4. After hearing both parties, the Court referred to the law laid down by the Hon'ble Apex Court in the case of Sanjay Chandra v. Central Bureau of Investigation and decided that, without delving into detailed evidence, it was a fit case to grant regular bail to the applicant.5. 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 specific conditions, including not misusing liberty, cooperating with the investigation, surrendering passport if any, not leaving the State without permission, reporting to the Police Station monthly, providing the current address to the Investigating Officer, and not influencing the trial court based on the preliminary observations made during the bail order.6. The Court directed the lower Court to oversee the execution of the bail bond, with the flexibility to modify or relax the conditions as per the law. It also emphasized that the trial Court should not be swayed by the preliminary observations made during the bail hearing.7. The application was allowed in the specified terms, and the rule was made absolute, permitting direct service regarding the bail order.