Home Case Index All Cases GST GST + HC GST - 2022 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 512 - HC - GSTSeeking grant of regular bail - allegation alleged against the petitioner is of evading goods and service tax and the petitioner is behind the bars for the last 02 years and 08 months - HELD THAT:- The Hon'ble Supreme Court of India in a recent judgment PARESH NATHALAL CHAUHAN VERSUS THE STATE OF GUJARAT & ANR. [2022 (2) TMI 351 - SUPREME COURT] in a case relating to the evasion of GST, has held that the accused cannot be indefinitely detained in a custody and granted the concession of regular bail, where the accused had undergone custody for a period of 25 months. The allegations alleged against the petitioner are yet to be proved and in case, those allegations are proved, the petitioner can be sentenced to under go imprisonment for a maximum period of five years. As of now, during the course of trial itself, the petitioner has undergone custody for the last 02 years and 08 months - in the present case, the custody period of the petitioner is more than the accused, who was before the Hon'ble Supreme Court of India, especially, in view of the fact that the assertions of the petitioner is that the entire wrongful tax credit amount stands discharged by the recipient tax payer firm and there is no loss, as of now, to the State exchequer, coupled with the fact that the trial is likely to take some time before it concludes as the Courts are working in a restrictive manner due to the pandemic of Covid-19, the petitioner has made out a case for the grant of regular bail especially, when learned counsel for the petitioner has undertaken before this Court that the petitioner will not obstruct the trial or influence the witnesses, whose statements are yet to be recorded in any manner. In case of default of the above undertaking, the State will be at liberty to approach this Court for passing appropriate orders. The trial Court/Duty Magistrate concerned is directed to put appropriate conditions upon the petitioner so as to ensure that petitioner does not flee the trial - petition disposed off.
|