Non-compliance with bail conditions and undertakings can lead to the cancellation of bail, emphasizing the importance of honoring commitments made to the Court.

ORDER :

1. By way of the present petition under Section 439(2) of the Code of Criminal Procedure, 1973, the petitioner State has prayed to quash and set aside the order dated 1.7.2020 passed by the learned Sessions Judge, Surat in Criminal Misc. Application No.3165 of 2020, whereby the learned Session Judge has granted bail to the respondent – original accused for the offences punishable u/s 69, 132(2)(c) and 132(5) of the Central Goods and Services Tax Act.

1.1 As per the case of prosecution, investigation was carried out by the GST Department of Gujarat regarding financial transactions and evasions of GST and further wrongly claiming the input tax credit on the same. It was submitted that during the investigation, it came out that the present respondent accused created number of firms in bogus names at bogus addresses and thereafter, while falsely showing exports of goods by creating forged bills, claiming GST refund in different accounts and total forged billing of Rs. 58,23,32,569/- (Fifty Eight Crore Twenty Three Lakh Thirty Two Thousand Five Hundred and Sixty Nine only) was made from those accounts and thereafter, obtained a false refund in 15 of his forged firms total amounting to Rs. 11,64,08,262/- (Eleven Crore Sixty Four Lakh Eight Thousand Two Hundred and Sixty Two only). The respondent accused was thereafter arrested and presented a bail application before the Court of Ld. CJM, Surat which was rejected the Ld. CJM. Hence Criminal Misc. Application No.1483 of 2020 was filed before the competent Court at Surat and the learned 8th Addl. Sessions Judge, Surat has enlarged the respondent accused on bail vide order dated 4.3.2020. Hence, present petition for cancellation of bail.

2. Heard learned APP for the petitioner State and learned advocate Mr. Virat Popat for the respondent.

3. Learned APP would submit that the respondent was granted bail by learned 8th Addl. Sessions Judge, Surat in Criminal Misc. Application No.1483 of 2020, whereby several conditions were imposed and amongst the conditions, condition No.7 was to deposit Rs.3 crore with the facility of installment of Rs.50 lakh to be deposited at the time of executing bail bond, Rs.50 lakh to be deposited before 31.3.2020 and rest of the amount was to be deposited in 10 equal monthly installments of Rs.20 lakh each starting from April, 2020. She would further submit that thereafter, the respondent preferred Criminal Misc. Application No.15234 of 2020 before this Court, whereby this Court (Coram: A.G. Uraizee, J) has modified the order and permitted the respondent to deposit a sum of Rs.50 lakh on or before 15.4.2021 and rest of the amount of Rs.2 crore in monthly installments of Rs.20 lakh each from May 2021 instead of 12.10.2020 and November, 2020 respectively. She would further submit that thereafter, the Coordinate Bench of this Court has granted time to the respondent in Criminal Misc. Application No.1 of 2021 in Criminal Misc. Application No.15234 of 2020. Thereafter, Criminal Misc. Application No.2 of 2021 in Criminal Misc. Application No.15234 of 2020 filed by the respondent seeking modification of the relevant condition has been withdrawn by the respondent. She would further submit that in view of the above, the respondent was required to deposit the amount in installments of Rs.20 lakh each, but the respondent has defaulted in paying the amount and thus, there is clear breach and violation of the conditions, which was imposed pursuant to undertaking offered by the respondent accused. Under these circumstances, she submits to allow this petition.

4. On the other hand, learned advocate Mr. Virat Popat in his utter fairness submits that the respondent had deposited only Rs.1.25 crore uptil now. He would further submit that however, the respondent faced corona time and his business is completely ruined and could not adhere to the promise and condition to deposit the amount. He would further submit that the respondent was ready and willing to tender the title of t