The Hon’ble High Court of Allahabad vide its order dated 10.07.2023 in the matter of Ravinder Nath Sharma@ Ravubder Sharma Vs. Union Of India in Criminal Misc. Bail Application No. – 26376 of 2023, released the applicant on bail finding that the applicant has been arrested without assigning any reason to believe nor any satisfaction to justify his arrest under the Act.  Further, it was found that the applicant has been arrested illegally and no notice for recovery of G.S.T. has been issued against the Applicant.  Besides, till date penalty or taxes has not been ascertained as per Act.

The Applicant filed the bail application before the Hon’ble Court under Section 439 of the Code of Criminal Procedure praying to release him on bail in Case Crime No. 1 of 2023 for offense punishable under Sections 132(1)(I) of the Central Goods and Service Tax Act, 2017, during pendency of the trial, after rejecting the bail application of the applicant by Sessions Judge, Meerut vide order dated 26.05.2023.

Submissions on the behalf of the Applicant: –

• It was submitted on the behalf of the Applicant that the applicant is innocent and has been falsely implicated in the present case. Further, it was submitted that the applicant has been arrested without assigning any reason to believe nor any satisfaction to justified his arrest as provided in the Code.
• It was also submitted that the offences as alleged are punishable up to 5 years imprisonment. Moreover, no notice for recovery of G.S.T. has been issued against the applicant and he has been illegally arrested.
• The offences are compoundable in nature and triable by Magistrate and till date penalty or taxes has not been ascertained under the Act. The applicant is suffering in jail since 09.02.2023 and has no previous criminal history and if the applicant is released on bail, he shall not misuse the liberty of bail.
• To support his contentions, reliance was placed on the judgment of Apex Court in Satender Kumar Antil Vs. Central Bureau of Investigation & Another, (2021) 10 SCC 773.

On the other hand, on the behalf of the Union, the order passed by the Session Court was supported opposing the prayer for grant of bail to the applicant.  It was submitted that the allegations involved are very serious in nature, though, he could not point out any material to contrary.  Further, if the applicant is released on bail, he will again indulge in similar activities and will misuse the liberty of bail.

Held: –

• The Hon’ble Court after considering the submissions made and facts of the case, found that it appears that (a) The applicant has been arrested without assigning any reason to believe nor any satisfaction to justified his arrest as provided in the Act; (b) Offences as alleged are punishable up-to 5 years imprisonment; (c) No notice for recovery of G.S.T. has been issued against the applicant and he is illegally arrested; (d) Till date penalty or taxes has not been ascertained as per Act; (e) Offences are compoundable in nature and triable by Magistrate;
• The Hon’ble Court taking into account the facts of the case and keeping in mind the ratio of Apex Court’s judgment in the case of State of Rajasthan v. Balchand @ Baliay (1977) 4 SCC 308, Gudikanti Narasimhulu And Ors., v. Public Prosecutor, High Court Of Andhra Pradesh, AIR 1978 SC 429, Ram Govind Upadhyay v. Sudarshan Singh & Ors., (2002) 3 SCC 598, Prasanta Kumar Sarkar v. Ashis Chatterjee & Anr., (2010) 14 SCC 496 and Mahipal v. Rajesh Kumar & Anr., (2020) 2 SCC 118, and the larger interest of the public/State and other circumstances, and without expressing any opinion on merits, was of the view that it is a fit case for grant of bail. Hence, the present bail application is allowed.
• Thereafter, the Hon’ble Court order for release of the Applicant on bail in the aforesaid case crime number on his furnishing a personal bond and two reliable sureties each in the like amount to the satisfaction of the court concerned subject to the conditions. And, breach of any of the conditions, shall be ground for cancellation of bail.
• It was held that if in the opinion of the trial court the absence of the applicant is deliberate or without sufficient cause, then it shall be open for the trial court to treat such default as abuse of liberty of bail and proceed in accordance with law . Further, the trial court may make all possible efforts/endeavour and try to conclude the trial expeditiously in accordance with law after the release of the applicant, if there is no other legal impediment.
• Lastly, it was made clear by the Hon’ble Court that the observations made in this order are limited to the purpose of determination of this bail application and will in no way be construed as an expression on the merits of the case. The trial court shall be absolutely free to arrive at its independent conclusions on the basis of evidence led unaffected by anything said in this order.

The Hon’ble Court with the above observations & findings, allowed the bail application and ordered for release of Applicant on bail, subject to conditions therein.

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