2025 (3) TMI 1028

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....E PETITIONER : MR P TALUKDAR ADVOCATE FOR : SC TAXES APPEARING FOR THE UNION OF INDIA AND ORS ORDER Heard Mr. T.J. Mahanta, learned Senior counsel assisted by Mr. W.R. Medhi, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Standing counsel, GST. 2. By this application filed under section 483 of the Bharatiya Nagarik Suraskha Sanhita, 2023, the accused petitioner namely,....

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....bstantially, and as such, the further custodial detention of the accused/petitioner may not be required. Considering the length of detention and the background of the case, the petitioner may be enlarged on bail. 4. Mr. Keyal, learned Standing counsel, GST has raised strong objection in granting bail to the petitioner. It is submitted that the petitioner has been involved in the fraudulent availm....

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....ounting to crores of rupees. Learned counsel for the petitioner prayed to release the accused on bail on the ground of length of detention i.e. 54 days in judicial custody wherein the mandatory period is 60 days. It is not in dispute that the alleged offences are punishable with imprisonment up to a maximum period of 5 (five) years and compoundable in nature. It transpires that the object and the ....

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....on the Government, both central and the State, to realize the revenue whereas penal provision of arrest and detention is only when there is violation of the provision under the statute which is not the intention of the legislature to achieve the fiscal object regardless of the existence of a provision for the arrest of the offender in the Act." 7. Situated thus, as it appears that the petitioner....