TaxTMI 
TaxTMI 
2023 (8) TMI 1532
X X X X Extracts X X X X
X X X X Extracts X X X X
....en in the revised call. The present bail application has been filed on behalf of applicant Sanjay Dhingra under Section 439 of the Code of Criminal Procedure, with a prayer to release him on bail in Case Crime No. 1942 of 2023 for offence punishable under Sections 132(1)(c), 132(1)(i) of the Central Goods and Service Tax Act, 2017, Department DGGI, Meerut, during pendency of the trial, after rejecting the bail application of the applicant by Sessions Judge, Meerut vide order dated 10.07.2023. Learned counsel for the applicant submits that the applicant is innocent and has been falsely implicated in the present case. It is further submitted that the applicant has been arrested without assigning any reason to believe nor any satisfaction to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e it prima facie appears that; (a) The applicant has been arrested without assigning any reason to believe nor any satisfaction to justified his arrest as provided in the Act; (b) Offences as alleged are punishable up-to 5 years imprisonment; (c) No notice for recovery of G.S.T. has been issued against the applicant and he is illegally arrested; (d) Till date penalty or taxes has not been ascertained as per Act; (e) Offences are compoundable in nature and triable by Magistrate; It is a settled law that while granting bail, the court has to keep in mind the nature of accusation, the nature of the evidence in support thereof, the severity of the punishment which conviction will entail, the character of the accused, the circums....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sent, in person, before the trial court on the dates fixed for (i) opening of the case, (ii) framing of charge and (iii) recording of statement under Section 313 of Cr.P.C. (iv) The applicant shall file an undertaking to the effect that he shall not seek any adjournment on the dates fixed for evidence when the witnesses are present in the trial court. (v) The applicant shall remain present before the trial court on each date fixed, either personally or through his counsel. (vi) The applicant shall not indulge in any criminal activity or commission of any crime after being released on bail. In case of breach of any of the above conditions, it shall be a ground for cancellation of bail. If in the opinion of the trial court that abs....