bail be denied
Case Title | Mohmed Hasan Aslam Kaliwala vs State of Gujarat. |
Court | Gujarat High Court |
Honorable Judges | Justice Ilesh J.Vora |
Citation | 2022 (7) GSTPanacea 191 HC Gujarat R/CR.MA/9674/2022 |
Judgement Date | 29-July-2022 |
Council for Petitioner | ND Nanavaty Chetan K Pandya |
Council for Respondent | Manan Mehta |
The Gujarat High Court bench of Justice Ilesh J.Vora has held that as applicant was interrogated extensively and necessary materials have been recovered applicant,applicant herein bonafide to deposit Rs.2 crore exercising discretion enlarging the applicant on bail and according to release the applicant on bail.
FACTS OF THE CASE
The applicant, presently in custody, has filed regular bail application under Section 439 of the Cr.P.C for the offences under punishable under Sections 132(1)(b) of the CGST Act
The applicant is arrested on 17.04.2022. He moved an application for regular bail before the Metropolitan Magistrate, Ahmedabad and City Sessions Court at Ahmedabad, which came to be rejected by the courts.
It came to be the notice of the department that present applicant and others were indulged into activities of creating fictitious entity to pass ineligible input tax credit
During the search proceedings, both the firms were not operative and not in existence at the business place and one new firm M/s. Ashiya Enterprise was found. The findings of the investigation, emerged that these firms doing wrongful activity of issuing fake invoices, to pass ineligible input tax credit to beneficiaries without any actual movement of goods, whereby, the applicant caused revenue loss to the government exchequer to the tune of Rs.21.59 crores, as by passing the illegal ITC, the beneficiary firms had claimed unlawful input tax credit.
bail be denied
COURT HELD
Considering the facts as recorded, held that the applicant being an authorized attorney of 2 firms, initially he had evaded the investigation but later on after his arrest and during his remand period, he was interrogated extensively and necessary materials have been recovered.
Present applicant herein as well as his bonafide to deposit Rs.2 crore, this Court is of the considered view that case is made out for exercising discretion enlarging the applicant on bail and according to release the applicant on bail,
Hence, the applicant is ordered to be released on regular bail in connection with the on executing a personal bond of Rs.10,000/- (Rupees Ten thousands only), with one surety of the like amount to the satisfaction of the learned Trial Court and subject to the conditions
bail be denied
ANALYSIS OF THE JUDGEMENT
Constitutionally protected liberty must be respected unless the detention becomes necessary .The balance approach is to grant bail subject to certain conditions rather than to keep the individual under detention for an indefinite period
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