The Short point of determination was with respect to Bail application?

Bail application

Case Title

Vijay Prakash Sharma vs CGST North

Court

Delhi High Court 

Honorable Judges

Justice Yogesh Khanna

Citation

2022 (8) GSTPanacea 171 HC Delhi

BAIL APPLN. 2332/2022

Judgement Date

04-August-2022

Council for Petitioner

Mr.Hemraj Singh

Council for Respondent

Mr.Harpreet Singh

The High Court of Delhi, bench of Justice Yogesh Khanna the balance amount be deposited to make it Rs.3.00 crores, within eight weeks from today and the petitioner is directed to join the investigation as and when directed by the senior intelligence officer.

FACTS OF THE CASE

It is the submission of the learned counsel for the petitioner on 19.04.2022 it was jointly submitted before the learned Trial Court the accused may deposit an amount of Rs.1.25 crores within seven days and was further directed to show certain documents which may reflect that his liability is lesser. It is stated on 22.07.2022 his bail application was rejected on the grounds he has failed to deposit said amount after 19.04.2022. The learned counsel for the petitioner has referred to a chart annexed at Annexure F at page 198 of the paper book which shows after 19.04.2022 various payments were made and the condition which was imposed on 19.04.2022 was complied with. The learned counsel for the respondent appearing on advance notice submits that in KJS Cement vs. Directorate General of GST Intelligence (DGGI) HQRS and Anr. in W.P.(CRL.)1232/2020 decided on 14.08.2020, this Court has ordered to deposit the arrears of GST to the extent of 25%. However, the learned counsel for the petitioner submits it was a voluntary submission made by the petitioner in the abovesaid case. 3. In any case, it would be appropriate at least 20% of the GST to the tune of Rs.03.00 crores be deposited by the petitioner. The petitioner has already deposited an amount of Rs.2.28 crores approx.

Bail application

COURT HELD

The Court held that in the circumstances, let the balance amount be deposited to make it Rs.3.00 crores, within eight weeks from today and the petitioner is directed to join the investigation as and when directed by the senior intelligence officer. List on 23.01.2023 and till then the petitioner be not arrested, subject to payment of aforesaid amount and also joining of investigation.

Bail application

ANALYSIS OF THE JUDGEMENT

By noticing the above order we analyse the conditions on which a person can be provided on anticipatory bail and the conditions on which anticipatory bail is provided.

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Vijay Prakash Sharma

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Delhi High Court