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of <h1>Bail Granted in Tax Fraud Case: Accused Released with Strict Conditions Protecting Investigation Integrity</h1> <h3>Rakesh Sharma Versus State of Haryana</h3> Rakesh Sharma Versus State of Haryana - 2024:PHHC:143653 Issues:Grant of regular bail under Section 439 Cr.P.C. in a case involving FIR under Sections 420, 467, 468, 471 IPC and Section 132 CGST Act, 2017.Analysis:1. The petitioner sought regular bail in a case where FIR was registered based on a complaint by an Excise & Taxation Officer. The complaint alleged fraud by the petitioner's firm in connivance with suppliers, involving misrepresentation of business premises, fake documents, and fraudulent passing of input credit. The petitioner claimed false implication and cited previous custody and bail in another case.2. The petitioner's counsel argued against further detention, emphasizing the right to speedy trial and citing relevant judgments. The State counsel opposed, mentioning charges framed, witnesses examined, and the seriousness of the allegations.3. The court considered the right to speedy trial under Article 21, highlighting the principle that bail is the rule and jail the exception. Referring to previous judgments, it emphasized the importance of timely trial stages from investigation to retrial.4. Noting the charges framed and limited witness examination, the court found continued incarceration unnecessary. It stressed that the trial would determine the allegations' veracity and allowed the bail petition without prejudging the case.5. The court imposed conditions on the petitioner, including non-tampering with evidence, not pressurizing witnesses, appearing in court, refraining from similar offenses, and avoiding inducements or threats to withhold information.6. The court clarified that the bail order did not reflect a final opinion on the case's merits and urged the trial court to proceed independently. It warned of bail cancellation upon breaching the imposed conditions, ensuring compliance and fair trial proceedings.7. The judgment balanced the petitioner's right to bail with the need for a speedy trial, highlighting the constitutional protection of personal liberty and the importance of procedural fairness in criminal proceedings.
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