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2021 (6) TMI 154 - DSC - GSTSeeking grant of Bail - illegal availment and utilization of input tax credit - It is submitted that not even a single rupee has been received by the accused in his personal account and there is no documentary proof of applicant received any monetary benefit from the alleged offence - bail is sought also on the ground of age and medical urgency for the accused - HELD THAT:- For the purpose of deciding a bail application only prima facie look on the facts through the prism of guiding principles is required and not a meticulous analysis of the factual matrix. The law of bail dovetails on various facts and the golden principles laid down from time to time by the higher Courts. In Dipak Subhash Chandra Mehta Vs. CBI [2013 (6) TMI 105 - SUPREME COURT] Hon'ble Apex Court held that the Court granting bail should exercise its discretion in a judicious manner and not as a matter of course. Though at the stage of granting bail, a detailed examination of evidence and elaborate documentation of the merits of the case need not be undertaken, there is need to indicate in such orders reasons for prima facie concluding whey bail was being granted, particularly, where the accused is charged of having committed serious offence. In the given facts, accused is a old man of 66 years of age apparently having clean antecedents as no evidence has been brought forth by the department to show that he has previously been involved/engaged in similar offences. Further, the conduct of the accused seems to be reasonable during investigation as it has not come from the department that he evaded arrest or remained defiant to the directions of the 10. The accused is in custody since 25.11.2020 for about a month and during this time the department got him examined only once which makes it clear that his custodial interrogation is no more required. Having a poor health due to several/multiple diseases may be due to old age is a relevant factor and same can be considered where other yardsticks of granting bail are met out - Further, the investigating agency is having the possession of all the documentary evidence collected so far and although the investigation is ongoing for collection of some more documents/incriminating material, the bail should not be refused where the accused does not seem to be a threat to the ongoing investigation. Bail granted subject to conditions imposed - bail application allowed.
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