TaxTMI 
TaxTMI 
2022 (4) TMI 462
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....7 of Cr.P.C. before the Court of CJM. But it was rejected. Therefore, the applicant approached this Court by preferring Criminal bail application no. 8770 of 2021 which came to be rejected by order dated 12/01/2022. The applicant is preferring the Second bail application before this Court as this court has not considered the grounds mentioned in the earlier bail application and even each days confinement of the accused behind bar is also change in circumstances for consideration of fresh bail application. 3] It is further submitted that the grounds mentioned for the consideration of this second bail application are as under: a] Noncompliance of guidelines issued by Apex Court and not following procedure U/s. 41A of Cr.P.C. b] The inves....
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....llowed. All the factual aspects of law were brought to the notice of this Court and even though his bail application came to be rejected. This amounts to contempt of Court of Apex Court. It was mandatory to release the accused on bail forthwith as there is no compliance of Section 41A of Cr.P.C. 5] The opponent submitted say to the application and thereby raised following grounds for rejection of bail. i] The applicant has effected outward supply by issuing fake invoices of more than Rs. 233.96 Crores and passed on wrongful ITC (Input Tax Credit) of Rs. 41.95 Crores. ii] The applicant has shown inward supplies of 67.15 Crores from nongenuine entities who are nonexistent, who has not been conducting any business from any place for which....
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.... influence the witnesses who are yet to give their statements and the applicant is likely repeat the same offence. Hence, the application be rejected. 6] Heard respective Ld. Advocate for the applicant-accused and Ld.Spl. Public Prosecutor appearing for the opponent. Perused papers made available by the prosecution and documents placed on record by the applicant. 7] As regards maintainability of second bail application, the learned counsel for the applicant has argued that continued detention of the applicant accused after rejection of previous bail application is a change in circumstances for consideration of the present application and even each days confinement of the accused is change in circumstances for consideration of fresh bail ....
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....rgued that the present application does not disclose any new facts or grounds and there is no any change in circumstances after rejection of previous bail application. Therefore, in the absence of change in circumstances the second bail application is not maintainable. In support of his argument he has relied upon order of the Hon'ble Orisa High Court in Basanta Panda Vs. State of Odisha, BLAPL No. 8126 of 2020 decided on 02/08/2021. He has also submitted that the grounds of previous bail application and that of the present second bail application are same and therefore, the present application needs no consideration. 10] Admittedly, the present application is a successive/second bail application, therefore, it is necessary to see as t....
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....where the earlier finding has become obsolete. This is the limited area in which the application for bail of an accused that has been rejected earlier can be reconsidered. If a bail application is rejected considering some grounds urged by the counsel for the accused and on the self same materials and without any change in the circumstances, the successive bail application is moved taking some other grounds and the Court is asked to reconsider the prayer of bail, it would be an endless exercise for the court and entertaining such application would be a sheer wastage of valuable time of the Court." 11] I have gone through the copy of earlier bail application and order passed thereon on 12/01/2022 and the present bail application. I find tha....