2021 (5) TMI 402

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ated 03.01.2021 for the offences punishable under Sections 132(1)(a) of the Gujarat Goods and Services Tax Act, 1017. 3. Learned advocate appearing for the applicant submitted that the applicant came to be implicated solely on the basis of the statement of co-accused, which is not evidence in the eyes of law. It is submitted that the investigating agency not being police officer and not falling within the ambit of sections 25 and 26 of the Indian Evidence Act have abused the power and authority to obtain inculpatory statement of the applicant under duress and coercion, which statement can never be termed as evidence in the eyes of law. It is submitted that the applicant is arrested in connection with the alleged demand by the GST authori....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that the present offence is triable by the Magistrate and considering the burden of work and pending cases in trial court the applicant may be released on bail as the applicant is in jail since 03.01.2021. On instructions from the applicant, it is submitted that the applicant is ready and willing to deposit reasonable amount as suggested by this Court. 4. Learned Additional Public Prosecutor appearing on behalf of the respondent-State has opposed grant of regular bail on the grounds that considering the nature and gravity of the offence. 5. Learned Advocates appearing on behalf of the respective parties do not press for a further reasoned order. 6. Having perused the materials placed on record and taking into consideration the fa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thin the period of 08 (eight) weeks. It is clarified that if the aforesaid order of the Court is not complied with, the bail granted to the applicant shall automatically stands cancelled. It is also clarified that the aforesaid conditions will be without prejudice to the right and contentions of the present applicant before the appropriate authority. Further, the applicant is released on bail on executing a personal bond of Rs. 10,000/(Rupees Ten Thousand Only) with one local surety of the like amount to the satisfaction of the learned Trial Court and subject to the conditions that he shall; (a) not take undue advantage of liberty or misuse liberty; (b) not act in a manner injurious to the interest of the prosecution; ....