2021 (2) TMI 911 - HC - GST

Second Bail application - offence under Sections 132(1)(B)(C) read with Section 132(1)(I) of Central Goods and Service Tax Act 2017 - It is contended that the matter is still at the stage of pre-charge evidence and the witnesses are not turning up - HELD THAT - Taking note of the period of custody as well as the fact that the maximum sentence provided under the Act is five years the matter is still at the stage of pre-charge evidence and in similar type of cases the Coordinate Benches of this Court have granted bail I deem it proper to allow the second bail application. This second bail application is accordingly allowed and it is ordered that the accused-petitioner shall be released on bail provided he furnishes a personal bond of Rs. 1, 00, 000/- and two sureties in the sum of Rs. 50, 000/- each to the satisfaction of the learned trial court with the stipulation to appear before that Court and any court to which the matter is transferred on all dates of hearing and as and when called upon to do so.

Summary

Issues: Bail application under Section 439 of Cr.P.C. for offence under Sections 132(1)(B)(C) read with Section 132(1)(I) of Central Goods and Service Tax Act, 2017.

Analysis:
The petitioner filed a second bail application under Section 439 of Cr.P.C. for an offence under Sections 132(1)(B)(C) read with Section 132(1)(I) of the Central Goods and Service Tax Act, 2017. The petitioner argued that the maximum sentence under the Act is five years, and they have already been in custody for one year and two months. The counsel highlighted that the case is still at the pre-charge evidence stage, with witnesses not appearing, and only two out of seventeen witnesses have been examined. Citing previous judgments, the petitioner sought bail based on similar cases related to the GST Act. The Union of India opposed the bail application, emphasizing the serious impact of the offence on the country's economy. After considering the contentions, the court noted the period of custody, the maximum sentence, and the stage of the case. In line with previous decisions by Coordinate Benches, the court deemed it appropriate to grant the second bail application.

The court allowed the second bail application, ordering the release of the accused-petitioner on bail upon furnishing a personal bond of Rs. 1,00,000 and two sureties of Rs. 50,000 each. The accused must satisfy the trial court by appearing on all hearing dates and when required by any transferred court. The decision was made based on the custody period, the maximum sentence provision, and the stage of the case, along with precedents of granting bail in similar cases related to the GST Act.