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2021 (3) TMI 445 - BOMBAY HIGH COURTGrant of Bail - input tax credit - fake invoices - Petitioner has completed 54 days in custody. - till date, no charge sheet has been filed - delegation of power by the Commissioner regarding recording of reasons to believe for affecting arrest - violation of fundamental rights of the petitioner under Article 21 of the Constitution of India - HELD THAT:- Section 167 of the Code of Criminal Procedure, 1973 lays down the procedure where investigation cannot be completed in twenty-four hours. As per section 167(2)(a)(ii), the magistrate can authorize detention of an accused upto a maximum period of sixty days where the investigation relates to an offence other then those which are punishable with death, imprisonment for life or imprisonment for a term not less than ten years and on expiry of the aforesaid period of sixty days, the accused person shall be released on bail if he is prepared to and does furnish bail. The rival contentions particularly those relating to delegation of power by the Commissioner regarding recording of reasons to believe for affecting arrest under section 69 of the MGST Act or under the CGST Act may require a deeper analysis by the Court. While we defer examination of the same to subsequent hearing, the same however should not prevent us from dealing with the bail prayer of the petitioner. Petitioner shall be released on bail on furnishing cash surety of ₹ 5,00,000 in Remand Application before the Additional Chief Metropolitan Magistrate, 8th Court, Esplanade, Mumbai and within two weeks of his release, to furnish one solvent surety of the like amount before the said authority - Stand over to 20th April, 2021.
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