TMI Blog2024 (3) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... data and phones by panchanama. Hence there are no chances of tampering the evidence. Therefore, in view of constitutional rights and directions given in Arnesh Kumar s [ 2014 (7) TMI 1143 - SUPREME COURT] ), it is needless to mention that, personal liberty of accused cannot be curtailed for recovery of tax or for securing presence of accused another accused. Hence, no prejudice will be caused to the complainant, if the accused is released on imposing certain strict conditions. Moreover, if the accused has not obey his undertakings, then in that case the complainant has right to move an application for cancellation of bail for disobeying the undertaking as well as conditions. Hence, no prejudice will be caused to the complainant, if the accused person is enlarged on imposing conditions. The apprehension raised by the prosecution can be safeguarded by imposing stringent conditions. Thus, the gravity of offence leveled against the accused and other mitigating circumstances along with medical condition of present accused, the apprehension of prosecution in respect of absconding or tampering of evidence, imposing conditions will suffice purpose. Hence, accused Prateek Patel be released ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er submitted that, the reasons mentioned in remand application are vague and there is no prima-facie case is made out against the accused. The accused had honoured summons issued by investigation agency and he was appeared before the investigation officer. The accused had co-operated the prosecution. The prosecution had recorded statement of present accused Prateek Patel on 26/10/2023. Further it is submitted that, the prosecution had not conducted special audit of company under section 66 of CGST Act, 2017 by appointing chartered accountant or cost accountant. In addition to this it is submitted that prosecution had not followed mandatory pre-requisites of arrest as per section 69 of CGST Act read with section 167 of Cr.P.C. alongwith section 132 of the act. Further accused strongly submitted that prosecution had not considered medical condition of the present accused. As in December 2023 the accused had undergone right inguinal hernioplasty at K.D Hospital Ahmedabad on 18/12/2023. He was discharged on 30/12/2023. Thereafter he was advised for regular medication, follow up, rest and not to travel for twenty days. He was again hospitalized between 19/01/2024 to 02/02/2024 in said K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate of Gujarat; Spl. Civil Application 13679 of 2019 P.V. Ramana Reddy V. Union of India; W.P. No.4764/2019 Daulat Samirmal Mehta V. Union of India Ors.; 2021 SCC Online Bom 200 State of Gujarat V. Choodamani Parmeshwaran Iyer Anr.; 2023 SCC Online SC 1043 Vimal Yashwantgiri Goswami v. State of Gujarat; 2020 SCC Online Guj 3534 Jaspal Singh Dhodi V. Senior Intelligence Officer, SIIB, Mumbai; 2023(11) TMI 911 8] Again, the advocate of accused highlighted the ratio laid down in above decisions precisely and mentioned that; arrest under sub-section (1) and (3) of section 69 has been made subject to the provisions of section 41 and 41-A of Cr.P.C. and under sub-section (3) of section 41-A of Cr.P.C. provides that a person who complies with a notice for appearance and who continues to comply with the notice for appearance and who continues to comply with the notice for appearance before the Summoning Officer, shall not be arrested, in the context of arrest of accused. The advocate of accused further reiterated renowned phrase Bail is rule and jail is exception and submitted that accused will follow all the conditions imposed on him and he will not tamper with prosecution evidence. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion stated that, based on intelligence of developed by officer of CGST and C.Ex. Navi Mumbai, an investigation was initiated against M/s Foodlink F B Holding India Pvt. Ltd. for suspected mis declaration/ suppression of their taxable business proceeds. The search panchnama was conducted on 08/08/2023 in the premises of company which was conducting Banquet and Catering business from undeclared additional place of business. The company engaged in business of supplying taxable services in respect of banquet and outdoor indoor catering/ restaurant since June 2020. During investigation, the prosecution had found companies 37 undeclared bank accounts. Similarly the complainant had called one of the director of company before him and recorded his statement on 06/10/2023, wherein he had given statement to complainant on 06/10/2023 itself and agreed to pay, if any liability comes out on the part of company. 11] Moreover, for further investigation the prosecution had issued summons to the present accused Prateek Patel to which accused appeared before the complainant on 26/10/2023. The prosecution had recorded his statement. During his statement, the accused had disclosed the bank accounts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umar (supra) case in the arrest memo and not into the authorization of arrest, as in the light of directions given in Vimal Yashwantgiri Goswami (supra) . 13] On meticulous perusal of record and considering the facts available on record, it reveals that, the present accused is behind the bars since his arrest from 01/03/2024. It is also seen that, during the application filed on 06/03/2024 by I.O., he submitted that, investigation is at very crucial stage and vital leads have emerged after the arrest of said accused, the limitation of immediate actions under the provisions of CGST Act, 2017 are in progress in the interest of revenue before finalization. The forensic audit of two official phones and along with laptop seized for further examination . . Further, during the reply to instant application on 11/03/2024, I.O. reiterated that, statement of present accused is recorded on 09/03/2024 under section 70 of CGST Act, 2017 inside the Taloja jail. The accused has categorically disclosed names of another person, who is not under the purview of investigation till date, his role is very important to safe guard government revenue . The accused had given password of his official laptop t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onding or tampering of evidence, imposing conditions will suffice purpose. Hence, following order is passed; ORDER 1] The accused Prateek Patel be released on bail on furnishing PB and SB of Rs.15,00,000/- with one or two solvent sureties in the like amount. 2] The accused be provisionally released on his furnishing cash bail of Rs.2,00,000/- in lieu of surety for ten days. 3] The accused to furnish documents regarding their proof of residence. 4] The accused is directed to take permission of Court whenever he wants to go abroad or going out of jurisdiction of Gujarat and Maharashtra. 5] The accused is directed not to tamper the prosecution evidence and shall not pressurize complainant or other witnesses and to co-operate further investigation. 6] The accused is directed to furnish verified copy of his photo identity proof and residence proof on record. 7] The accused is directed to attend the office of complainant on every Tuesday and Saturday between 11:00 A.M. to 2.00 P.M. till filing of the chargesheet. 8] The accused is directed to attend the office of complainant as and when required by the complainant. 9] The accused is directed to provide his mobile phone number and proof o ..... 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