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TMI Blog2020 (12) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the State. Respondent No.1/accused was also served upon the notice, he appeared and filed his detail reply at Exh.8. 3] During the course of pending present application the objection was raised in regards to maintainability of the present application. Ld. Advocate for the respondent No.1/accused contended that application is not maintainable as an appeal ought to have been filed against order of cancellation of bail. 4] On the other hand Ld., Spl. Prosecutor for applicant/ original complainant submitted that present application is filed U/ Sec. 439 (2) of Cr.P.C., on the ground that Ld. Trial Court did not give reasons whilst granting bail. Merits and demerits of the case were not discussed in bail order and same being perverse without any reasonings. It is further submitted an arbitrary and wrong exercise of the law by Ld. Trial Court is required to be corrected by setting aside the bail granted. 5] As it is an application under Sec. 439(2) of Cr.P.C. an aggrieved party can approach the higher Court to get the order be set aside for cancellation of bail. Hence, I am of the considered view as to concerned application is maintainable on the grounds made. 6] In addition to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il. One of ground for cancellation of bail would be where ignoring material and evidence on record a perverse order granting bail is passed in a serious crime and that too without giving any reason. Such an order would be against principle's of law. 11] It is pertinent to be noted giving reasons is different from discussing the merits or demerits. Court is conscious at the stage of granting bail. A detail examination of evidence and elaborate documents of merits of the case are not to be undertaken. 12] Ld. Advocate for the accused/respondent No.1 submitted that the bail was granted on correct appreciation of law. The order impugned reflects application of mind before granting bail. It is further submitted that since his release he had been cooperating in the investigation. He has also deposited Rs. 25 Lakhs as a part payment of the GST amount. He has fixed place of residence. There is no likelihood to abscond. All the terms and conditions levied while granting bail are being complied. It is further contended that no new circumstances have arisen which were not early known to the State. All the facts were already cropped up during the bail application before the Trial Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shown to be directly linked as a director. 17] As I have already noted the present application is based on the main ground as to illegality and perversity committed by the trial Court in granting bail. Ld. Spl. P.P., for the applicant/original complainant has placed reliance on various authorities as follows : (1) Supreme Court in criminal Appeal No.599 of 2001 (Arising out of SLP (Cri.) No. 756 of 2001 decided on 3/5/2001 in the case of Puran V/s. Rambilas (2) Supreme Court in criminal Appeal No.620 of 2002 arising out of SLP (Cri.) No.6498 of 2001 decided on 2/5/2002 in the case of Pandit Dnyanu Khot V/s. State of Maharashtra and others. 18] I have carefully gone through the authorities cited by both parties. Citation relied by respondent No.1/accused in the case of Usmanbhai Dawoodbhai Memon and Others (Supra). Facts as appears in the cited authority are for the offences under TADA Act. The observations of Para 24 of the judgment is pointed out on the point of maintainability of present application. 19] As I have already discussed the said factors of maintainability. With due respects the abovesaid authority cannot be made applicable in the present facts. 20] Ld. Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the accused is serious in nature, no purpose would be served by keeping him behind bars, that to when he is willing to pay the evaded amount and compound the offence. A fair opportunity needs to be gien to both the sides. Sitting behind the bars, he might not be able to pay the evaded amount. So also in my opinion, if the accused is released on certain conditions which if he fails to comply, will lead to cancellation of his bail, no harm will be caused to the prosecution's case. Hence, after considering all the judgments of the Hon'ble Supreme Court and Hon'ble High Courts and also the provisions of the GST Act and taking in view the directions of Hon'ble High Court in the situation prevailing of the pandemic COVID19 and the record before this Court impugned order is passed.... 23] On careful perusal of the abovesaid portion, it is apposite to note the Ld. Trial Court based its conclusion on the aspect of compounding the offence as per Sec. 138 of the GST Act. It is also noted accused shall deposit some amount before appropriate authority to show readiness and willingness to compound the offence. It is also taken into considerations accused has given undertaking an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Niranjan Singh V/s. Prabhakar Rajaram Kharote reported in 1980 (2) SCC 559. It was observed one such ground for cancellation for bail wold be material and evidence on record. Granting bail in a serious crime and that too without giving reason on the aspect of merits such order wold be against principle of law. 29] It must be remembered that such offences are on the rise and has a serious impact on the society. In the present case in hand the main allegations of the department against the accused is that they are guilty of circular trading by claiming fake invoices on the materials never purchased and passing on input tax credit to companies to whom they never sold any goods. There are allegations as to fake companies were also formed to execute smooth illegal trading. The department has estimated that the fake GST invoices were issued to the total value of about Rs. 541 Crores. 30] It further appears from the face of impugned order passed by trial Court as to as per Sec. 138 compounding of the offences can be allowed only after making payment of tax, interest and penalty involved in such cases. Ld. Trial Court also oversighted the provision and erred to hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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