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2021 (10) TMI 203 - GST
Grant of default bail - alleged violation of Central Goods and Service Tax Act, 2017 - charge-sheet filed within 60 days or not - offence committed under Sections 132(1)(b) and (c) of the Act of 2017 - cognizable offence or not - GST Officers are police officers or not - HELD THAT:- The object of the provisions of Section 167(2) of Cr.P.C. is that State authority should not take any malafide belated action against accused persons. Right of the accused is an integral part of personal liberty, as per the provisions and is an indefeasible link to safeguard under Article 21 of the Constitution of India - it is abundantly clear that default bail is indefensible right of the petitioner. The same cannot be violated by prosecution. On above legal provisions of law and facts projected by the petitioners, the case has to be examined by this Court whether the petitioners are entitled to get default bail as provided in Section 167(2) of the Cr.P.C. on count of non filing of final report within 60 days or not.
The GST officers are not the police officers, therefore, they are not required to submit final report as envisaged in Section 173 of Cr.P.C.
It is quite clear that complaint has been filed within 60 days of their arrest which is within the time prescribed for filing of complaint to entitle or disentitle the accused persons for default bail - the writ petition (criminal) is dismissed.