2023 (8) TMI 928 - HC - GST

Bail Granted in GST Case: Accused Released on Personal Bond with Specific Conditions Under Section 439 CrPC

Rajnish Jain Versus Directoate General of GST Intelligence Zonal Unit

Rajnish Jain Versus Directoate General of GST Intelligence Zonal Unit - 2023 (77) G.S.T.L. 25 (All.) Issues Involved:- Bail application under Section 439 of the Code of Criminal Procedure for offences under Central Goods and Service Tax Act, 2017.The judgment pertains to a bail application filed on behalf of an applicant under Section 439 of the Code of Criminal Procedure, seeking release on bail in a case involving offences punishable under Sections 132(1)(b) & (c) read with Section 132(1)(i) of the Central Goods and Service Tax Act, 2017. The applicant had been arrested without proper justification as per the Act, and it was argued that no notice for recovery of G.S.T. had been issued against him. The applicant had been in custody since a specific date, and it was contended that the offences were compoundable in nature and triable by a Magistrate. The applicant's counsel highlighted that a co-accused with a similar role had already been granted bail by a Coordinate Bench of the Court in a previous case, citing relevant legal precedent to support the bail application.The Court observed that the nature of the accusations, evidence, severity of potential punishment, the accused's character, and other relevant circumstances must be considered while granting bail. Referring to various legal precedents, the Court found it to be a fit case for granting bail, emphasizing the larger interest of the public and the State. The bail application was allowed, and the applicant was directed to furnish a personal bond and sureties, subject to specific conditions aimed at ensuring his compliance with the legal process and preventing interference with witnesses or evidence.The Court made it clear that the observations in the order were limited to the bail application and should not be construed as an opinion on the case's merits, allowing the trial court to independently assess the evidence. The order also mandated the filing of a computer-generated copy of the order from the official website of the High Court Allahabad, along with identity proof, to be verified by the concerned authorities for authenticity. The trial court was urged to expedite the trial proceedings after the applicant's release, barring any legal obstacles.