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2021 (8) TMI 1136 - HC - GSTSeeking grant of Bail - issuance of fake invoices - Offences punishable u/s 132(1)(b) and 132(1)(1) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- In this case, nothing has been brought to the notice of the Court indicating the fact that the petitioner, who was all along in custody has contributed to the delay of conclusion of the trial, rather the order of the Magistrate speaks that the complainant is not producing the witnesses, as such, the delay. In such premises, even if right to be released on bail for such delay under the provision, is not an absolute right in view of the first proviso inasmuch as in appropriate cases, the detention of the Petitioner for a longer period can be ordered, even if he has undergone more than one-half of the sentence prescribed, but such discretion should be used to deny the benefit under Section 436-A of Cr.P.C. when the accused mischievously or purposefully delaying the trial and the delay in disposal is attributable to him. This Court extending the benefit of mandate of Section 436-A of Cr.P.C. directs the trial Court to release the Petitioner on bail in the case on such terms and conditions as it would deem just and proper - Application allowed.
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