Bharatiya Nagarik Suraksha Sanhita, 2023
Section 483—Regular bail—Tax fraud—Complaint registered for offence under Section 132(1)(B) of the CGST Act, which is punishable under Section 132(1)(2) of the GST Act—While considering the prayer for grant of bail in any offence, including economic offences, it is not a rule that bail should be denied in every case where the allegation is one of grave economic offences since there is not such bar created in the relevant enactment passed by the Legislature nor does the jurisprudence provide so—As per the allegations, the petitioners are involved in the racket of fake invoicing, thereby causing loss to the govt. exchequer through fraudulent GST input tax credit claims—However, the claims are yet to be determined by the competent authority of the respondent by making proper assessment/adjudication—As such, it is only after assessment/adjudication that the liability of petitioners with regard to exact amount of evasion of tax is to be determined under the relevant provisions of CGST Act—A complaint has already been filed against petitioners and they are in custody for last more than five months—Nothing has been shown to the court which may justify the further detention of petitioners in prison—So far as petitioner is concerned, it has come on record that some inquiry had been initiated against him under the provisions of the Customs Act, however, there is no material on record to show that any FIR has been registered against him and he is facing trial for commission of any offence under the provisions of that Act—On consideration of the facts and circumstances and also considering that alleged offences are punishable with maximum punishment up to five years and also keeping in view that in such circumstances, the further detention of petitioners may not at all be justified since in case of this nature, the evidence to be rendered by the respondent would essentially be documentary and electronic, which will be through official witnesses, due to which, there cannot be any apprehension of tampering, intimidating or influencing the witnesses and further as it appears justified to strike a fine balance between the need for further detention of petitioner when no custodial interrogation has been claimed at all by the department, the petitioners are entitled to be released on bail but subject to certain conditions—Petitions allowed.
[Paras 15, 21 & 22]