2024 (5) TMI 1251 - HC - GST

Seeking grant of bail - petitioner complied with the conditions of the bail order by submitting affidavits to the State counsel - bribery and corruption related to GST deductions and penalties - HELD THAT - Given the nature of allegations peculiar facts of this case and the period of pre-trial incarceration which is more than two months there is no justification for further pre-trial incarceration. Petition allowed.

Summary

Issues:
1. Grant of interim bail to the petitioner in a corruption case.
2. Compliance with bail conditions and submission of affidavits.
3. Allegations of bribery and corruption against the petitioner and co-accused.
4. Investigation details, including raid operation and recovery of tainted money.
5. Statements recorded under Cr.P.C and evidence collection.
6. Forensic reports confirming presence of phenolphthalein powder on currency notes.
7. Progress of investigation, including voice sample comparison and prosecution sanction.
8. Submission of challan report and pending investigation tasks.
9. Analysis of call details and conversations between the accused parties.

The High Court granted interim bail to the petitioner, who was incarcerated in a corruption case under Section 439 CrPC, and the bail was extended based on compliance with conditions. The case involved allegations of bribery and corruption against the petitioner and a co-accused related to GST discrepancies. The investigation included a raid operation where tainted money was recovered. Statements were recorded under Cr.P.C, and evidence collection involved audio recordings and forensic reports confirming the presence of phenolphthalein powder on currency notes. The progress of the investigation included obtaining prosecution sanction and submission of the challan report. The analysis of call details revealed conversations between the accused parties. Given the circumstances and the period of pre-trial incarceration, the Court found no justification for further detention, allowing the petition and making the interim bail absolute. All pending applications were disposed of accordingly.