TaxTMI 
TaxTMI 
2023 (10) TMI 1443
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....minal Procedure, with a prayer to release him on bail in Case No. 2143 of 2020 for offence punishable under Sections 132(1)(b), 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 Special Judge (Anti Corruption Act)/ Additional Sessions Judge, Meerut vide order dated 25.10.2021 3. 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 justified his arrest as provided in the Code. It is further submitted that offences ....
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....considered. And when this is done, it will at once be evident that CrPC has placed an embargo against granting relief to an accused, (couched by us in the negative), if he is not in custody. ... We should also keep in perspective the fact that Parliament has carried out amendments to this pandect comprising Sections 437 to 439, and, therefore, predicates on the well-established principles of interpretation of statutes that what is not plainly evident from their reading, was never intended to be incorporated into law. Some salient features of these provisions are that whilst Section 437 contemplates that a person has to be accused or suspect of a non-bailable offence and consequently arrested or detained without warrant, Section 439 empowers....
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....omeone who is in custody or has been taken into custody or has been arrested and is being kept in prison until they get tried in a court or if someone is being held in a particular type of custody, they are being kept in a place that is similar to a prison. 9.7. Shorter Oxford English Dictionary postulates the presence of confinement, imprisonment, durance and this feature is totally absent in the factual matrix before us. 9.8. Corpus Juris Secundum under the topic of "Escape & Related Offenses; Rescue" adumbrates that "custody, within the meaning of statutes defining the crime, consists of the detention or restraint of a person against his or her will, or of the exercise of control over another to confine the oth....
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....sed the prayer for grant of bail to the applicant and submits that the allegations involved are very serious in nature. But he could not point out any material to the contrary. He further submits that in case the applicant is released on bail, he will again indulge in similar activities and will misuse the liberty of bail. 7. After considering the facts of the present case 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....
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....ed subject to the following conditions: (i) The applicant shall not directly or indirectly make any inducement, threat, or promise to any person acquainted with the facts of the case so as to dissuade him from disclosing such facts to the court or to any police officer or tamper with the evidence. (ii) The applicant shall not pressurize/intimidate the prosecution witnesses. (iii) The applicant shall remain present, 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 evidenc....