TaxTMI 
TaxTMI 
2021 (6) TMI 233
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.... after after him. He further submits that accused is first time offender and since the arrest of the accused on 29.10.2020, the investigation agency conducted no investigation from him. He further submits that the statement of the accused had already been recorded by the IO which has been duly retracted on 29.10.2020 itself and therefore said statement cannot be read against the accused in view of the Article 20 (3) of Constitution of India. He also submits that the accused is not the ultimate beneficiary of the alleged evasion of GST and the best case against him even if case of department is considered as gosple truth is of Rs. 7.63 Crors only. He further pointed out that as per reply of the department dated 10.11.2020 on an application u/s 91 CrPC, a sum of Rs. 7 Crores have already been secured. He also pointed out that accused may hamper the investigation, till date the department has not obtained any non bailable warrants or look out circular against the accused. He reply upon the judgment in the matter of Sanjay Maheshwari Vs. Commissioner of Customs, A. Tajudeen Vs. Union of India, Adani Enterprises Ltd., & Anr Vs. UOI, Champsi M. Shah Vs. UOI and D. K. Shivakumar Vs. Direc....
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....ore, Article 21 of the Constitution has to be understood in the light of the International Covenant On Civil And Political Rights, 1966. Further Presumption of innocence is a human right. Article 21 in view of its expansive meaning not only protects life and liberty, but also envisages a fair procedure. Liberty of a person should not ordinarily be interfered with unless there exist cogent grounds therefor. The fundamental principle of our system of justice is that a person should not be deprived of his liberty except for a distinct breach of law. If there is no substantial risk of the accused fleeing the course of justice, there is no reason why he should be imprisoned during the period of his trial. The basic rule is to release him on bail unless there are circumstances suggesting the possibility of his fleeing from justice or thwarting the course of justice. When bail is refused, it is a restriction on personal liberty of the individual guaranteed by Article 21 of the Constitution. Further it has been laid down from the earliest time that the object of Bail is to secure the appearance of the accused person at his trial by reasonable amount of Bail. The object of Bail is neithe....
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....cts responsibility and accountability from the member, and it desires that the citizens should obey the law, respecting it as a cherished social norm. Therefore, when an individual behaves in a disharmonious manner ushering in disorderly thing which the society disapproves, the legal consequences are bound to follow. It can be noted that interpreting the provisions of bail, the Hon'ble Supreme Court in its various judgments has laid down various considerations for grant or refusal of bail to an accused in a non-bailable offence like: • Whether there is any prima facie or reasonable ground to believe that the accused had committed the offence; Nature of accusation and evidence therefor, Gravity of the offence and punishment which the conviction will entail, Reasonable possibility of securing presence of the accused at trial and danger of his absconding or fleeing if released on bail, Character and behavior of the accused, Means, position and standing of the accused in the Society, Likelihood of the offence being repeated, Reasonable apprehension of the witnesses being tampered with, Danger, of course, of justice being thwarted by g....
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....be kept in pre trial detention if there is likelihood that he has the opportunity and wherewithal to influence and won over the witnesses of the crime by allurement or threat and commit similar crime again. Furthermore, the object of enactment of CGST Act is simpler tax system, reduction in prices of goods and services due to cascading effect of taxes, more efficient neutralization of taxes and simpler tax regime with development of common national market. Ld counsel for accused has pointed out the medical condition of accused wherein he stated to be suffering from Sleep Apnea and Hypertension. However, no circumstances have been explained which makes accused Ashish Aggarwal susceptible to aggravated diseases. However, Ld. Sr. SPP has not disputed that applicant is having responsibility of looking after his mother who is suffering from left hand paralyses, blood Clotting in brain and Osteoporosis. The said diseases makes the mother of the accused dependent in day to day life upon the accused who is the only son living with her. As per remand papers, accused was arrested on 29.10.2020 and since then he is in judicial custody. It has not been disputed by Ld Sr SPP that after re....