Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases GST GST + HC GST - 2021 (4) TMI HC This

  • Login
  • Cases Cited
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2021 (4) TMI 177 - HC - GST


Issues:
- Imposition of condition for default bail under Section 167(2) of the Code of Criminal Procedure
- Validity of imposing a condition to deposit 50% of the alleged amount for which prosecution was launched

Analysis:
Issue 1: The petitioner challenged the order passed by the Chief Judicial Magistrate imposing a condition for default bail under Section 167(2) of the Code of Criminal Procedure. The petitioner argued that the Court erred in imposing the condition as the investigation was not completed within the statutory period, and no complaint under the GST Act was filed against the applicant. The petitioner relied on the decision of the Apex Court in Saravanan Vs. State, emphasizing that once the applicant shows willingness to furnish bail, an indefeasible right is created in his favor to be enlarged on bail. The Court considered the arguments and highlighted that the purpose of default bail is to ensure the accused's right to bail if certain conditions are met, without additional impositions beyond the statutory requirements.

Issue 2: The Court examined the validity of imposing a condition to deposit 50% of the alleged amount for which prosecution was launched, amounting to ?9,43,50,223. The Court referred to the Apex Court's judgment in Saravanan's case, emphasizing that the imposition of such a condition frustrates the object and purpose of default bail under Section 167(2) of the Criminal Procedure Code. The Court reiterated that once the accused meets the criteria for default bail, including being in jail for more than the specified period with no completion of investigation or chargesheet filed, no additional conditions like depositing the alleged amount can be imposed. The Court held that such conditions go beyond the jurisdiction of the Court and ordered the quashing and setting aside of the condition to deposit 50% of the alleged amount for which prosecution was launched.

In conclusion, the Court allowed the petition, quashed the condition imposed by the Chief Judicial Magistrate, Vadodara, and made the rule absolute to that extent. The Court's decision was based on the interpretation of Section 167(2) of the Criminal Procedure Code and the Apex Court's ruling in Saravanan's case, emphasizing the statutory rights of the accused in default bail situations.

 

 

 

 

Quick Updates:Latest Updates