Case Title | DEEPAK SINGHAL vs THE STATE OF MADHYA PRADESH |
Court | Madhya Pradesh High Court |
Honorable Judges | Justice Vishal Dhagat |
Citation | 2024 (01) GSTPanacea 33 HC Madhya Pradesh MISC. CRIMINAL CASE No. 56899 of 2023 |
Judgment Date | 10-Jnauary-2024 |
The applicant has filed their first application under Section 439 of the Code of Criminal Procedure seeking regular bail in relation to FIR No. 61/2022 registered at Police Station-A.T.S. District-Bhopal (MP) for alleged offences under Sections 420, 467, 468, and 471 of the IPC.
The counsel for the applicant argues that the applicant, who has been in custody since October 7, 2023, is innocent and wrongly accused. They assert that the allegations against the applicant are similar to those in another case, Crime No. 62/2022, for which the applicant was previously granted bail. The applicant, identified as a businessman, allegedly earned illicit gains through input tax credit under Section 132 of the GST Act, an offence punishable by imprisonment of up to three years. The applicant expresses willingness to deposit Rs. 7,11,953 under protest, subject to the final judgment of the trial court. Accordingly, the applicant requests bail.
The Government Advocate representing the State opposes the bail application, contending that the applicant, who operates multiple firms, illicitly profited from the input tax credit scheme. It is further alleged that the applicant gained unlawfully through a company named Agrawal Axim. Consequently, the State contends that the bail application should be dismissed.
After hearing both parties, the court notes that the prosecution alleges the applicant, through their firm Surajmal Chandmal, evaded payment of taxes amounting to Rs. 7,11,953.61. Despite arguments, the connection between the applicant and Agrawal Axim remains unclear. The applicant proposes to deposit the disputed amount before the trial court and is described as a taxpayer with no propensity to evade the law. Notably, the investigation is complete, and a charge sheet has been filed.
Considering the circumstances presented and refraining from commenting on the merits of the case, the court allows the bail application under the following conditions: [insert conditions here].
The court has directed that the applicant be released on bail upon meeting certain conditions. Firstly, the applicant must furnish a personal bond of Rs.50,000/- along with one solvent surety of the same amount to the satisfaction of the trial court. This bond serves as a commitment to appear before the court regularly during the trial proceedings.
Additionally, the applicant is required to adhere to the conditions outlined in Section 437(3) of the Criminal Procedure Code (Cr. P. C.). These conditions include:
(a) Attending court as per the terms of the executed bond. (b) Refraining from committing any offense similar to the one they are accused or suspected of. (c) Not engaging in any actions, directly or indirectly, such as offering inducements, making threats, or promises to individuals familiar with the case to dissuade them from disclosing facts to the court or law enforcement, or attempting to tamper with evidence.
These conditions are imposed to ensure the applicant’s compliance with legal procedures, safeguard against potential offenses, and prevent interference with the judicial process. Failure to comply with these conditions may result in the revocation of bail and other legal consequences.
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