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2022 (9) TMI 95 - HC - GSTSeeking grant of bail - illicit supply of finished goods, namely perfumery compounds, without issuing any tax invoice and without payment of GST - Compounding of offences - Section 132 (1) (i) of the Act - HELD THAT:- The position of law regarding grant of bail which emerges from the judgments of the Supreme Court, is that the basic jurisprudence relating to bail in economic offences remains the same inasmuch as the grant of bail is the rule and refusal is the exception so as to ensure that the accused has the opportunity of securing fair trial. It is not advisable to categorize all the economic offences into one group and deny bail on that basis. One of the circumstances to consider the gravity of the offence is the term of sentence that is prescribed for the offence the accused is alleged to have committed. Even if the allegation is one of grave economic offence, it is not a rule that bail should be denied in every case since there is no such bar created in the relevant enactment passed by the legislature nor does the bail jurisprudence provide so. A prayer for bail is not to be denied merely because of the sentiments of the community are against the accused. The primary purposes of bail in a criminal case are to relieve the accused of imprisonment, to relieve the State of the burden of keeping him, pending the trial, and at the same time, to keep the accused constructively in the custody of the court, whether before or after conviction, to assure that he will submit to the jurisdiction of the court and be in attendance thereon whenever his presence is required. This is a fit case to exercise this Court’s discretion of granting bail to the applicant - the bail is granted subject to conditions imposed - application allowed.
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