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2024 (3) TMI 1084 - DSC - GSTSeeking grant of Bail u/s 437 - tax evasion - Offence specified in clause (a) or clause (b) or clause (c) or clause (d) of subsection (1) of 132 of Central Goods and Service Tax 2017 (‘the act’) - HELD THAT:- The accused had given password of his official laptop to the prosecution. Thus, it reveals that investigation officer was permitted to record the statement of the accused into the Judicial custody and accordingly I.O. had recorded detailed statement of accused. Moreover, it is seen that accused has co-operated to the investigation officer, as there is no any whisper of non co-operation by I.O. during custody. Hence, the contention raised by the complainant regarding the non co-operation and abscondence of the accused is washed away. Further, it appeared that accused is taken into Judicial custody. No purpose will serve by detention of the accused behind the bar as accused is in custody since 02/03/2024. It is also observed that, investigation officer has seized official laptop, bank data and phones by panchanama. Hence there are no chances of tampering the evidence. Therefore, in view of constitutional rights and directions given in Arnesh Kumar’s [2014 (7) TMI 1143 - SUPREME COURT]), it is needless to mention that, personal liberty of accused cannot be curtailed for recovery of tax or for securing presence of accused another accused. Hence, no prejudice will be caused to the complainant, if the accused is released on imposing certain strict conditions. Moreover, if the accused has not obey his undertakings, then in that case the complainant has right to move an application for cancellation of bail for disobeying the undertaking as well as conditions. Hence, no prejudice will be caused to the complainant, if the accused person is enlarged on imposing conditions. The apprehension raised by the prosecution can be safeguarded by imposing stringent conditions. Thus, the gravity of offence leveled against the accused and other mitigating circumstances along with medical condition of present accused, the apprehension of prosecution in respect of absconding or tampering of evidence, imposing conditions will suffice purpose. Hence, accused Prateek Patel be released on bail on terms and conditions.
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