Home Case Index All Cases GST GST + HC GST - 2022 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 45 - HC - GSTEvasion of GST - creation of bogus firms - issuance of invoices without transportation of goods - whether the police custody / remand of the petitioner-accused can be ordered by the Court pending adjudication and in an interregnum time, when the initial period of 15 days is over? HELD THAT:- Considering the provisions of Section 167 of the Cr.P.C., it provides for cases where investigation cannot be completed within 24 hours fixed by Section 57 and the police require more time to investigate. In such a case, the police officer is required to produce the accused before a Magistrate and the Magistrate is given discretion to detain the accused either in police custody or judicial custody. The period during which a Magistrate can remand an accused either in judicial custody or in police custody has been limited for a term not exceeding fifteen days in the whole. The proviso to Section 167 provides for detention of an accused in judicial custody beyond the period of fifteen days, if a Magistrate is satisfied that adequate reasons exists for doing so. However, such a detention is limited to 90 days where the offence is punishable with death, imprisonment for life or for a term not less than ten years and the period is limited to 60 days where the investigation relates to any other offence - sub-section (2) of Section 167 makes it clear that a Magistrate can grant such custody as he thinks fit which means he can grant either police custody or judicial custody. The Investigating Officer is empowered with the provisions of law to investigate thoroughly. Thorough investigation is the base on which the superstructure of the entire criminal jurisprudence exists. The entire criminal trial depends on a material evidence collected during the course of investigation. If, by any means, the investigation is not allowed to be made thoroughly, in that event, the Court would not be in a position to arrive at a just conclusion - the investigation is the heart of the criminal jurisprudence based on which the Criminal Court proceeds to do justice. Thus, the investigation is considered to be the most crucial element in criminal trial. In other words, with the assistance of the able and effective investigation, the Criminal Court can achieve its paramount goal to impart substantial justice. What is relevant to note is that the accused therein was ordered to be on remand in judicial custody. Whereas, in the instant case, the learned Magistrate, while rejecting the application for remand in police custody, has not passed any order granting remand even in judicial custody. Thus, by virtue of the order of the learned Magistrate, in a way, remand of an accused either in police custody or in a judicial custody completely denied, which would be prejudicial to the statutory right of the Investigating Officer to investigate the matter thoroughly - in the case on hand, the learned Magistrate, while rejecting the demand of remand in police custody, has not even granted remand in judicial custody, in that event, completion of initial period of 15 days, would not be fatal to the Investigating Agency. The order passed by the learned Sessions Judge, Jamnagar granting seven days remand cannot be said to be illegal and is hereby upheld - Application dismissed.
|