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2022 Supreme(SC) 275

SUPREME COURT OF INDIA
UDAY UMESH LALIT, S. RAVINDRA BHAT, PAMIDIGHANTAM SRI NARASIMHA, JJ.
Mohit Bathla – Appellant
Versus
Central Goods And Service Tax, Division Panipat, CGST Commissionerate, Panchkula – Respondent
Criminal Appeal No.519 of 2022 (Arising out of SLP(Crl) No.3668 of 2021)
Decided on : 31-03-2022

Advocates appeared:
For the Petitioner(s):Anupam Lal Das, Piyush Hans, Ravi Panwar, Rakesh Hans, Advocates
For the Respondent(s):N. Venkataraman, Mukul Singh, V. Chandra Shekra Bharti, Amit Sharma, Raghav Sharma, Mukesh Kumar Maroria, Advocates

IMPORTANT POINT
Bail – Breach of conditions on which bail has been granted may lead to withdrawal of benefit granted.

Headnote:

Criminal Procedure Code, 1973 – Section 439 – Bail – By order dated 13.05.2021, appellant was granted facility of ad-interim bail subject to appellant depositing a sum of Rs.1 Crore before concerned authority within four weeks of order and thereafter making three deposits of Rs.1 Crore each with concerned authority within one month, two months and three months from date of first deposit – It was directed that appellant would deposit a sum of Rs.4 Crores within four months from date of order – Amount of Rs.4 Crores has been deposited with concerned authorities and appellant has been enjoying facility of ad-interim bail – Appellant shall continue to be on bail on same conditions on which he was allowed facility of ad-interim bail – Security and documents of surety furnished at that stage shall continue to be operative as conditions of bail. (Paras 5, 6 and 8)

Facts of the case:

Present appeal challenges the order dated 24.03.2021 passed by High Court of Punjab and Haryana at Chandigarh in CRM-M No.8190 of 2021 (Q&M).The appellant was taken in custody on 25.12.2020 in connection with crime registered pursuant to complaint dated 24.02.2021 for offences punishable under Sections 132/134 of the Central Goods and Services Tax, 2017 in the Court of Chief Judicial Magistrate, Panipat.

Findings of Court:

Appellant shall not misuse his liberty in any manner and that any infraction may entail in withdrawal of the benefit granted in terms of the orders passed by this Court.

Result : Appeal allowed with observations.

ORDER :

1. Leave granted.

2. This appeal challenges the order dated 24.03.2021 passed by the High Court of Punjab and Haryana at Chandigarh in CRM-M No.8190 of 2021 (Q&M).

3. The appellant was taken in custody on 25.12.2020 in connection with crime registered pursuant to complaint dated 24.02.2021 for the offences punishable under Sections 132/134 of the Central Goods and Services Tax, 2017 in the Court of Chief Judicial Magistrate, Panipat.

4. The application seeking bail in terms of Section 439 of the Code of Criminal Procedure, 1973 having been dismissed by the High Court, the instant appeal has been filed.

5. By order dated 13.05.2021, the appellant was granted facility of ad-interim bail subject to the appellant depositing a sum of Rs.1 Crore before the concerned authority within four weeks of the order and thereafter making three deposits of Rs.1 Crore each with the concerned authority within one month, two months and three months from the date of the first deposit. It was thus directed that the appellant would deposit a sum of Rs.4 Crores within four months from the date of the order.

6. There were certain directions which were later passed, which need not be gone into at this stage. Suffice it to state that the amount of Rs.4 Crores has been deposited with the concerned authorities and the appellant has been enjoying the facility of ad-interim bail.

7. Heard Mr. Anupam Lal Das, learned Senior Advocate in support of the appeal and Mr. N. Venkataraman, learned Additional Solicitor General for the Revenue.

8. Considering the facts and circumstances on record, we allow the appeal and direct that the appellant shall continue to be on bail on the same conditions on which he was allowed the facility of ad-interim bail. The security and documents of surety furnished at that stage shall continue to be operative as conditions of bail.

9. The amount of deposit shall await the final orders to be passed at the conclusion of the proceedings in the aforesaid complaint.

10. It is further directed that the appellant shall not misuse his liberty in any manner and that any infraction may entail in withdrawal of the benefit granted in terms of the orders passed by this Court.

11. With these observations, the appeal is allowed.

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Judicial Analysis

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