TaxTMI 
TaxTMI 
2021 (6) TMI 154
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....onditions make him more susceptible to Covid-19 virus. It is submitted that not even a single rupee has been received by the accused in his personal account and there is no documentary proof of applicant received any monetary benefit from the alleged offence. It is submitted that the applicant cannot be termed as main beneficiary as enquiries from other stake holders is still to be carried out and rather accused company has already paid the entire GST. It is submitted that applicant was not interrogated even once during custody and has retracted from his statement given to the department. It is submitted that considering the age, frail health and the conduct of the accused, accused be enlarged on bail. On behalf of department it is submitt....
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....ng bail, a detailed examination of evidence and elaborate documentation of the merits of the case need not be undertaken, there is need to indicate in such orders reasons for prima facie concluding whey bail was being granted, particularly, where the accused is charged of having committed serious offence. The Court granting bail has to consider, among other circumstances, the factors such as: a) The nature of accusation and severity of punishment in case of conviction and the nature of supporting evidence; b) reasonable apprehension of tampering with the evidence or apprehension of threat to the complainant. c) Prima facie satisfaction of the court in support with the charge. In addition to the same, the court while considering a pet....
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....ing the accused person before he is convicted. Furthermore, there is no justification for classifying offence into different categories such as an economic offences and for refusing bail on the ground that the offence involved belonging to particular category. It cannot, therefore, be said that bail should invariably be refused in cases involving socio economic offences." Further, the investigating agency is having the possession of all the documentary evidence collected so far and although the investigation is ongoing for collection of some more documents/incriminating material, the bail should not be refused where the accused does not seem to be a threat to the ongoing investigation. Court is required to make a balance between the confl....