Amit Chandrakant Shah v. State of Gujarat
[Citation -2020-LL-0313-150]

Citation 2020-LL-0313-150
Appellant Name Amit Chandrakant Shah
Respondent Name State of Gujarat
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act CGST
Date of Order 13/03/2020
Judgment View Judgment
Keyword Tags goods and services tax • input tax credit • satisfaction • bail


R/CR.MA/24151/2019 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/CRIMINAL MISC.APPLICATION NO. 24151 of 2019 AMIT CHANDRAKANT SHAH Versus STATE OF GUJARAT Appearance: MR NIRUPAM NANAVATY, SR. ADVOCATE WITH MR SANDEEP R LIMBANI(5977) for Applicant(s) No. 1 MS MAITHALI MEHTA APP (2) for Respondent(s) No. 1 RULE SERVED(64) for Respondent(s) No. 2 CORAM: HONOURABLE MR.JUSTICE UMESH A. TRIVEDI Date : 13/03/2020 ORAL ORDER 1. present application is filed under Section 439 of Code of Criminal Procedure, 1973, for regular bail in connection with File No.ACST/Unit-6/AC-1/ARREST MEMORANDUM/2019-20/B.23 registered with Assistant Commissioner of State Tax-1, Unit-6, Ahmedabad, now converted into Criminal Case No.3226 of 2020 pending in Court of Additional Chief Judicial Magistrate, Vadodara, for offence under Sections 132(1)(b),(c),(f), (k), (l) of Gujarat Goods and Service Tax Act, 2017 and Central Goods and Services Act, 2017 read with Section 120-B of Indian Penal Code. 2. Learned Advocate appearing on behalf of applicant submits that considering nature of offence, applicant may be enlarged on regular bail by imposing suitable conditions. Page 1 of 5 Downloaded on : Thu Jul 01 10:00:54 IST 2021 R/CR.MA/24151/2019 ORDER 3. Learned APP appearing on behalf of respondent- State has opposed grant of regular bail looking to he nature and gravity of offence. 4. Learned Advocates appearing on behalf of respective parties do not press for further reasoned order. 5. 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. 6. This Court has considered following aspects:- (a) applicant is arrested on 6.12.2019 and almost 90 days are over. (b) applicant is facing charge under Section Sections 132(1)(b),(c),(f), (k), (l) of Gujarat Goods and Service Tax Act, 2017 and and Central Goods and Services Act, 2017 read with Section 120-B of Indian Penal Code, 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 Page 2 of 5 Downloaded on : Thu Jul 01 10:00:54 IST 2021 R/CR.MA/24151/2019 ORDER them. In facts and circumstances of present case, I am inclined to consider case of applicant. 7. 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. 8. Hence, present application is allowed. applicant is ordered to be released on regular bail in connection with File No.ACST/Unit-6/AC-1/ARREST MEMORANDUM/2019-20/B.23 registered with Assistant Commissioner of State Tax-1, Unit-6, Ahmedabad, now converted into Criminal Case No.3226 of 2020 pending in Court of Additional Chief Judicial Magistrate, Vadodara, 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; Page 3 of 5 Downloaded on : Thu Jul 01 10:00:54 IST 2021 R/CR.MA/24151/2019 ORDER [d] not leave India without prior permission of concerned trial court; [e] mark presence with respondent No.2 on every Monday of each English Calender 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.; [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 Assistant Commissioner, GST Unit-6, on or before 22.3.2020 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 State GST Unit-6, Ahmedabad. 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. 9. authorities will release applicant only if he is not required in connection with any other offence for Page 4 of 5 Downloaded on : Thu Jul 01 10:00:54 IST 2021 R/CR.MA/24151/2019 ORDER 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. 10. At trial, Trial Court shall not be influenced by prima facie observations made by this Court in present order. 11. Rule is made absolute to aforesaid extent. Direct service is permitted. (UMESH A. TRIVEDI, J) ASHISH M. GADHIYA Page 5 of 5 Downloaded on : Thu Jul 01 10:00:54 IST 2021 Amit Chandrakant Shah v. State of Gujarat
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