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of <h1>GST evasion accused gets regular bail after depositing partial amount under CGST Act Section 132(1)(d)</h1> <h3>Virbhadrasinh Pratapsinh Chauhan Director of Xerxes Hr Services Pvt. Ltd. Versus State Of Gujarat & Anr.</h3> Virbhadrasinh Pratapsinh Chauhan Director of Xerxes Hr Services Pvt. Ltd. Versus State Of Gujarat & Anr. - 2025 (92) G. S. T. L. 503 (Guj.) Issues:Application for regular bail under Section 483 of the Bharatiya Nyaya Suraksha Sanhita, 2023 for offences under Sections 132(1)(d) of the Central Goods and Services Tax Act, 2017.Analysis:The applicant, a Director of a company providing manpower supply services, was implicated in a case where it was alleged that the company collected taxes from government clients but did not remit them to the government. The applicant claimed innocence and stated that the statements were obtained under duress without a review. The applicant had already deposited a significant amount before the authority and expressed willingness to pay 10% of the alleged amount. The applicant sought regular bail citing the nature of the offence and cooperation in the investigation.The respondent opposed the bail application, arguing that the applicant, as the company's Director, collected a substantial sum in taxes but failed to remit them to the government. The respondent highlighted discrepancies in financial records, false information provided, and attempts to mislead the investigation. The respondent contended that the applicant's actions resulted in a significant loss to the government, and therefore, bail should be denied.The Court, in considering the grant of bail, assessed various factors, including the severity of the offence, the accused's involvement, and the likelihood of abscondence. It noted that the investigation was complete, recovery procedures were in place, and the accused had already made deposits and offered to pay a portion of the alleged amount. The Court referred to relevant legal precedents and emphasized the principle that bail is the rule and jail the exception, safeguarding personal liberty under the Constitution.After evaluating the facts and allegations, the Court granted regular bail to the applicant, subject to specific conditions. The conditions included executing a personal bond, surrendering the passport, reporting to the police station monthly, providing contact information, and refraining from illegal activities. The applicant was also required to deposit a specified amount within a set timeframe. Breach of conditions could lead to bail cancellation, and the trial court was directed not to be influenced by the preliminary observations made during the bail grant.Ultimately, the Court allowed the bail application, setting out detailed conditions for the applicant's release and emphasizing compliance with the specified terms.
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