GST offender Taxpayer released on bail on bond
Assessee arrested for offences committed under GST to be released on bail on execution of bond
HIGH COURT OF GUJARAT
Halari Mahammadusman Zubaibhai @ Usmanbhai
State of Gujarat
R/CRIMINAL MISC APPLICATION NO. 16656 OF 2019
SEPTEMBER 13, 2019
N.D. Nanavaty, Sr. Adv. and Chetan K. Pandya for the Applicant. Ms. Krina Calla, APP and Ankit Shah for the Respondent.
1. This application is filed under Section 439 of the Code of Criminal Procedure for regular bail in connection with File No.DGGI/AZU/GR.D/12(4)-30/2019-20 registered with Directorate General of GST Intelligence, Zonal Unit, Ahmedabad for the offences punishable under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017.
2. Pursuant to the notice issued by this Court, learned Standing Counsel Mr. Ankit Shah has appeared for respondent No.2 and has opposed grant of any relief as prayed for.
3. Mr. N.D. Nanavaty, learned Senior Counsel appearing with Mr. Chetan K. Pandya, learned advocate appearing for the applicant, on instructions, states that the applicant is ready and willing to file an undertaking to the effect that he shall not transfer or alienate or in any manner create third party rights over those immovable properties which belong to him and shall also supply the details of all the immovable properties belonging to the applicant to the Directorate General of GST Intelligence, Zonal Unit, Ahmedabad. He further states that the immovable properties referred to in the undertaking shall not be transferred or alienated in any manner to third party till the authority established under the Central Goods and Services Tax Act, 2017 ascertain the amount of Goods and Services Tax, if any, levied against the applicant. He would further submit that considering the nature of offence, the applicant may be enlarged on regular bail by imposing suitable conditions. GST offender Taxpayer
4. The learned APP as well as learned Standing Counsel Mr. Ankit Shah oppose the grant of bail looking to the nature and gravity of offences.
5. Learned advocates appearing on behalf of the respective parties do not press for further reasoned order.
6. Having heard learned advocates appearing for the parties and after perusing the material collected so far revealed following aspects are considered:—
|(i)||The applicant is facing charges under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017, for which maximum sentence is of five years.|
|(ii)||The applicant is arrested on 21.07.2019 and almost 55 days are over and complaint is yet not filed by respondent no. 2 against the present applicant.|
|(iii)||The respondent no. 2 complainant has not requested the Trial Court for any remand of the applicant.|
|(iv)||Investigation is almost over.|
7. I have heard learned advocates appearing for the parties. Considering the offence as alleged in the FIR and also considering the nature of allegations made in the FIR, I am of the opinion that this is a fit case to exercise the discretion to enlarge the applicant on bail. Hence, the application is allowed and the applicant is ordered to be released on bail in connection with File No. DGGI/AZU/Gr.D/12(4)-30/2019-20 registered with Directorate General of GST Intelligence, Zonal Unit, Ahmedabad,, on executing a bond of Rs.50,000/- (Rupees Fifty Thousand only) with two local sureties of Rs. 25,000/- each to the satisfaction of the trial Court and subject to the conditions that he shall;
|[a]||not take undue advantage of liberty or misuse liberty;|
|[b]||not act in a manner injurious to the interest of the prosecution;|
|[c]||surrender passport, if any, to the lower court within a week;|
|[d]||not leave the State of Gujarat without prior permission of the Sessions Judge concerned;|
|[e]||mark presence with the respondent no. 2 on every Monday of each English Calendar month for a period of two months between 11.00 a.m. and 2.00 p.m and shall co-operate with investigation and shall remain present as and when he is summoned,|
|[f]||furnish the present address of residence to the I.O. and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of this Court;|
|[g]||file an undertaking before this Court as well as with the respondent No.2 on or before 18.9.2019 to the effect that he shall not transfer or alienate or in any manner create third party rights over those immovable properties which belong to him and shall also supply the details of all the immovable properties belonging to him to the Directorate General of GST Intelligence, Zonal Unit, Ahmedabad. He shall also state in the undertaking that the immovable properties referred to in the undertaking shall not be transferred or alienated in any manner to third party till the authority established under the Central Goods and Services Tax Act, 2017 ascertain the amount of Goods and Services Tax, if any, levied against the applicant.|
8. The Authorities will release the applicant only if he is not required in connection with any other offence for the time being. If breach of any of the above conditions is committed, the Sessions Judge concerned will be free to issue warrant or take appropriate action in the matter. Bail bond to be executed before the lower court having jurisdiction to try the case. It will be open for the concerned Court to delete, modify and/or relax any of the above conditions in accordance with law. At the trial, the trial court shall not be influenced by the observations of preliminary nature, qua the evidence at this stage, made by this Court while enlarging the applicant on bail. GST offender Taxpayer
9. Rule made absolute to the aforesaid extent. Direct service is permitted.
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