Assessee was arrested for the offences punishable under section 132(1)(a) and 132(1)(i) of Central Goods and Services Tax Act. It was alleged that he was involved in tax invasion activities. Assessee submitted that the case was based on documentary evidences and necessary materials was already seized by the department and now, further custody of the assessee was not necessary. It was also submitted that no show-cause notice either under section 61 or section 73 or section 74 was issued. Revenue objected the bail application mainly on the ground that investigation was still under way. Held: Merely raising the contention that investigation is still going on is not enough, but, department should have point out that the further custody of the applicant was necessary. It is on record that no liability was fixed or determined as per the statutory provisions of the Act. When trial of the case was not likely to be concluded in a reasonable time and the applicant is in custody since 24-3-2022 and considering the bona fide shown bail was granted.
IN THE GUJARAT HIGH COURT
ILESH J. VORA
Munavver Ismail Memon v. State of Gujarat
R/Criminal Misc.Application No. 14368 of 2022
12 September, 2022
Applicant(s) No. 1 by : N.D. Nanavaty, LD. Senior Counsel Assisted By Mr Varis V Isani(3858)
Respondent(s) No. 1 by : Manan Maheta, APP
Respondent(s) No. 2 by Rule Served
The applicant, by way of this application filed under section 439 of the Code of Criminal Procedure, seeks regular bail in connection with the File No. Chief CST/ENFCO/EOW/ STO-1/2021-22 registered with office of the Chief Commissioner of State Tax, Enforcement Co-Ordination, Gujarat State, Ahmedabad and State Tax Officer-1, (EOW), office of the Chief Commissioner of State Tax, Enforcement Co-Ordination, Gujarat State, Ahmedabad for the offences punishable under sections 132(1)(a) and 132(1)(i) of Central Goods and Services Tax Act (hereinafter referred to as CGST Act) and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as GST Act).
2. The applicant was arrested on 24-3-2022 and produced on the same day before the Court of learned Metropolitan Magistrate and since then, he is in judicial custody. His bail applications filed before the Court of Magistrate & City Sessions Court, came to be rejected vide Orders, dated 20-6-2022 and 20-7-2022 respectively. The complaint as contemplated under the provisions of the Act is filed on 20-5-2022 by the Authority concerned. Feeling aggrieved by the refusal to grant bail by the Court concerned, the applicant has preferred present application to grant him regular bail.