TaxTMI 
TaxTMI 
2023 (11) TMI 457
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....plicant Vikas Jain under Section 439 of the Code of Criminal Procedure, with a prayer to release him on bail in Case No. 2924 of 2023 for offence punishable under Section 132(1)(b)(i) of the Central Goods and Service Tax Act, 2017, Department DGGI, Ghaziabad, during pendency of the trial, after rejecting the bail application of the applicant by Sessions Judge, Meerut vide order dated 31.10.2023. Learned senior counsel for the applicant submits that the applicant is innocent and has been falsely implicated in the present case. It is further submitted that the applicant has been arrested without assigning any reason to believe nor any satisfaction to justified his arrest as provided in the Code. It is further submitted that offences as alleg....
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....2 submits that this is second case of the same nature of the applicant. After considering the facts of the present case it prima facie appears that; (a) The applicant has been arrested without assigning any reason to believe nor any satisfaction to justified his arrest as provided in the Act; (b) Offences as alleged are punishable up-to 5 years imprisonment; (c) No notice for recovery of G.S.T. has been issued against the applicant and he is illegally arrested; (d) Till date penalty or taxes has not been ascertained as per Act; (e) Offences are compoundable in nature and triable by Magistrate; It is a settled law that while granting bail, the court has to keep in mind the nature of accusation, the nature of the evidence in suppo....
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....e applicant shall not pressurize/intimidate the prosecution witnesses. (iii) The applicant shall remain present, in person, before the trial court on the dates fixed for (i) opening of the case, (ii) framing of charge and (iii) recording of statement under Section 313 of Cr.P.C. (iv) The applicant shall file an undertaking to the effect that he shall not seek any adjournment on the dates fixed for evidence when the witnesses are present in the trial court. (v) The applicant shall remain present before the trial court on each date fixed, either personally or through his counsel. (vi) The applicant shall not indulge in any criminal activity or commission of any crime after being released on bail. (vii) The applicant shall surrender ....