2025 (7) TMI 1905 - SCH - GST

Special leave petition dismissed; bail refused under CGST ss.132(1)(c) and 132(1)(i) due to petitioner's prior noncompliance

SC dismissed the special leave petition and refused bail. The court upheld the HC's order denying the second bail application under CGST ss.132(1)(c) and ... Second bail application - Seeking grant of bail - Offences u/s 132(1)(c) and 132(1)(i) of Central Goods and Services Tax Act - first bail application has been dismissed as not pressed - it was held by High Court that 'The instant second bail application is devoid of merit and is, accordingly, dismissed.' HELD THAT:- There are no good ground and reason to interfere with the impugned judgment/order passed by the High Court, given the fact that the petitioner had earlier invited the order dated 02.01.2023 passed by the High Court, in Criminal Misc. Bail Application No. 23779/2022, but failed to abide thereby. SLP dismissed. The Court found 'no good ground and reason to interfere' with the High Court's impugned order, noting the petitioner had earlier invited the order dated 02.01.2023 in Criminal Misc. Bail Application No. 23779/2022 but 'failed to abide thereby.' Consequently, the special leave petition is 'dismissed.' The Court nevertheless permitted the petitioner to comply with the aforestated order dated 02.01.2023 and thereafter seek bail. If the petitioner 'surrenders before the Court concerned within two weeks from today and applies for grant of regular bail,' the bail application shall be 'considered and decided on its own merits as expeditiously as possible.' Pending applications, if any, are disposed of. The decision rests on the petitioner's prior invocation of and non-compliance with the High Court order, rather than a reassessment of the underlying bail merits absent compliance.