TMI Blog2023 (7) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 17-7-2023 - HON'BLE SHRI JUSTICE DEEPAK KUMAR TIWARI For the Applicants : Mr. Vivek Sharma and Mr. Praveen Das, Advocates. For the Respondent/UOI : Mr. Maneesh Sharma, Adv. With Mr, Ashesh Pathak, I/O for GST, Raipur ORDER This application under Section 439 Cr.P.C. for grant of bail has been filed by the accused/applicant who is languishing in jail since 29.11.2022 in connection with Crime No. 114/GST/2022-23 registered at Police Station Central GST, Raipur for the offence punishable under Section 132 (1) (b) (c) of the Central Goods and Services Tax Act, 2017 (for short the CGST Act, 2017 ). 2. Briefly, the allegation against the applicants is that the accused/applicants without delivering any goods, issued fake invoices and fraudulently availed Input Tax Credits (for short ITC ) of Rs. 114,70,55,251/- and also passed forged bill to the tune of Rs. 1,04,33,454/-. During investigation, it has been found that before filing of the complaint, the applicants have reversed the amount of Input Tax credit to tune of Rs. 113,90,49,678/-. It is alleged that the Applicant - Mohd. Tabrez Amdani is Director of M/s. Topisto Products Pvt. Ltd. and Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the applicants are languishing in jail since 29.11.2022 i.e. for more than 7 months and there is no flight-risk therefore, they should be freed on bail. They submit that the applicants would abide by all the terms and conditions imposed on them while granting bail. 4. Vehemently opposing the prayer for bail, Shri Maneesh Sharma, learned counsel for the respondent/UOI submits that the applicants with an intent to enrich themselves formed four firms fraudulently including M/s. Topisto Products Pvt. Ltd. and when GST Department found that this Firm has wrongly availed ITC of Rs. 114,70,55,251/- and thereafter to save themselves, they have reversed some amount. It is further submitted that this High Court has dealt with similar type of bail application in the matter of Basudev Mittal Vs. Union of India passed in MCRC No. 3919 of 2022 wherein the applicant was involved in the crime of availing ITC amount to the tune of more than Rs. 5 Crores. In the said application, the argument was advanced that they had already deposited Rs. 76 Lacs therefore, remaining amount being less than Rs. 5 Crore in view of Section 132(4)(5) of the G.S.T Act, falls within the category of bailable of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds for believing instead of the evidence which means the court dealing with the grant of bail can only satisfy itself as to whether there is a genuine case against the accused and that the prosecution will be able to produce prima facie evidence in support of the charge. It is not expected, at this stage, to have the evidence establishing the guilt of the accused beyond reasonable doubt. 25. Economic offences constitute a class apart and need to be visited with a different approach in the matter of bail. The economic offence having deeprooted conspiracies and involving huge loss of public funds needs to be viewed seriously and considered as a grave offence affecting the economy of the country as a whole and thereby posing serious threat to the financial health of the country. 5. Learned counsel for the respondent also places reliance in the matter P.V. Ramana Reddy Vs. Union of India {2019 SCC OnLine TS 2516} wherein the High Court of Telangana at Hyderabad dismissed the application filed by the petitioner seeking relief against the arrest and said matter has been affirmed by the Hon ble Supreme Court in SLP (Cr) No. 4430/2019 vide order dated 27.05.2019 . H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l is neither punitive nor preventative. Deprivation of liberty must be considered a punishment, unless it can be required to ensure that an accused person will stand his trial when called upon. The courts owe more than verbal respect to the principle that punishment begins after conviction, and that every man is deemed to be innocent until duly tried and duly found guilty. From the earliest times, it was appreciated that detention in custody pending completion of trial could be a cause of great hardship. From time to time, necessity demands that some un-convicted persons should be held in custody pending trial to secure their attendance at the trial but in such cases, necessity' is the operative test. In this country, it would be quite contrary to the concept of personal liberty enshrined in the Constitution that any person should be punished in respect of any matter, upon which, he has not been convicted or that in any circumstances, he should be deprived of his liberty upon only the belief that he will tamper with the witnesses, if left at liberty, save in the most extraordinary circumstances. Apart from the question of prevention being the object of a refusal of bail, one mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts have been in jail since 29.11.2022; that offence is triable by JMFC and maximum sentence for the offence is up-to 5 years; further considering that material evidences appears to be documentary and electronic in nature, so, there is no chance of tampering or influencing the evidence and no likelihood of flight-risk of the applicants, I find it appropriate to release the applicants on bail. 10. Accordingly, the application is allowed and it is directed that on each of the applicants furnishing a personal bond in the sum of Rs. 2,00,000/- (Two Lacs) with two sureties each for the like sum to the satisfaction of the concerned Court, they shall be released on bail on the following conditions:- (a) the applicants shall furnish an affidavit before the trial Court showing details of movable immovable property and bank account held by them and they shall not alienate any immovable property without prior written permission of the trial Court. (b) they shall not act in any manner which will be prejudicial to fair and expeditious trial. (c) they shall appear before the trial Court on each and every date given to them by the said Court till disposal of case, (d) th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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