Manoj Bhanwarlal Jain v. State of Gujarat
[Citation -2020-LL-0312-77]

Citation 2020-LL-0312-77
Appellant Name Manoj Bhanwarlal Jain
Respondent Name State of Gujarat
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act CGST
Date of Order 12/03/2020
Judgment View Judgment
Keyword Tags goods and services tax • input tax credit • satisfaction • bail


R/CR.MA/3488/2020 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/CRIMINAL MISC.APPLICATION NO. 3488 of 2020 MANOJ BHANWARLAL JAIN Versus STATE OF GUJARAT Appearance: MR. NIRUPAM NANAVATY, SR. ADVOCATE with ADITYA R PARIKH(8769) for Applicant(s) No. 1 MR ANKIT SHAH(6371) for Respondent(s) No. 2 MS. MOXA THAKKAR, ADDL. PUBLIC PROSECUTOR(2) for Respondent(s) No. 1 CORAM: HONOURABLE MR.JUSTICE UMESH A. TRIVEDI Date : 12/03/2020 ORAL ORDER 1. Affidavit in reply on behalf of respondent No.2 is taken on record. 2. present application is filed under Section 439 of Code of Criminal Procedure, 1973, for regular bail in connection with F.No.V/15 14/DGGI/VAPI/2019 20 registered with Directorate General of GST Intelligence, Vapi Regional Unit, for offence under Section 132(1)(c) of Central Goods and Services Tax Act, 2017. 3. Learned Advocate appearing on behalf of applicant submits that considering nature of offence, applicant may be enlarged on regular bail by imposing suitable conditions. 4. Learned APP appearing on behalf of respondent State has Page 1 of 5 Downloaded on : Thu Jul 01 10:07:47 IST 2021 R/CR.MA/3488/2020 ORDER opposed grant of regular bail looking to nature and gravity of offence. 5. Learned Advocates appearing on behalf of respective parties do not press for further reasoned order. 6. Having heard learned advocates for parties and perusing material placed on record and taking into consideration facts of case, nature of allegations, gravity of offences, role attributed to accused, without discussing evidence in detail, this Court is of opinion that this is fit case to exercise discretion and enlarge applicant on regular bail. 7. Following aspects are considered: (a) applicant is arrested on 21st January 2020 and almost 52 days are over and complaint is yet not filed against him by Officer concerned. (b) applicant is facing charge under Section 132(1)(c) of Central Goods and Services Tax Act, 2017, which is punishable maximum for period of 5 years. As in present case, wrongful availment of Input Tax Credit is beyond Rs.5 crores. (c) Though applicant was arrested by Officer of concerned Department, no remand was ever sought by them. In facts and circumstances of present case, I am inclined to consider case of applicant. Page 2 of 5 Downloaded on : Thu Jul 01 10:07:47 IST 2021 R/CR.MA/3488/2020 ORDER 8. This Court has also taken into consideration law laid down by Hon'ble Apex Court in case of Sanjay Chandra Vs. Central Bureau of Investigation, reported in [2012] 1 SCC 40. 9. Hence, present application is allowed. applicant is ordered to be released on regular bail in connection with F.No.V/15 14/DGGI/VAPI/2019 20 registered with Directorate General of GST Intelligence, Vapi Regional Unit, on executing personal bond of Rs.25,000/ (Rupees Twenty Five Thousand only) with one surety of like amount to satisfaction of trial Court and subject to conditions that he shall; [a] not take undue advantage of liberty or misuse liberty; [b] not act in manner injurious to interest of prosecution; [c] surrender passport, if any, to lower court within week; [d] not leave India without prior permission of concerned trial court; [e] mark presence with respondent No.2 on every Monday of each English Calendar month for period of two months between 11.00 a.m. and 2.00 p.m. and shall cooperate with investigation and shall remain present as and when he is summoned; Page 3 of 5 Downloaded on : Thu Jul 01 10:07:47 IST 2021 R/CR.MA/3488/2020 ORDER [f] furnish present address of residence to Investigating Officer and also to Court at time of execution of bond and shall not change residence without prior permission of concerned trial court; [g] file undertaking before this Court as well as with respondent No.2 on or before 18.03.2020 to effect that he shall not transfer or alienate or in any manner create third party rights over those immovable properties which belong to him and shall also supply details of all immovable properties belonging to him to Directorate General of GST Intelligence, Regional Unit, Vapi. He shall also state in undertaking that immovable properties referred to in undertaking shall not be transferred or alienated in any manner to third party till authority established under Central Goods and Services Tax Act, 2017 ascertain amount of Goods and Services Tax, if any, levied against applicant. 10. authorities will release applicant only if he is not required in connection with any other offence for time being. If breach of any of above conditions is committed, Sessions Judge concerned will be free to issue warrant or take appropriate action in matter. Bail bond to be executed before lower Court having jurisdiction to try case. It will be open for concerned Court to delete, modify and/or relax any of above conditions, in accordance with law. Page 4 of 5 Downloaded on : Thu Jul 01 10:07:47 IST 2021 R/CR.MA/3488/2020 ORDER 11. At trial, Trial Court shall not be influenced by prima facie observations made by this Court in present order. 12. Rule is made absolute to aforesaid extent. Direct service is permitted. (UMESH A. TRIVEDI, J) Lalji Desai Page 5 of 5 Downloaded on : Thu Jul 01 10:07:47 IST 2021 Manoj Bhanwarlal Jain v. State of Gujarat
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