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MAHENDAR KUMAR GOYAL
Khem Chand Thathera – Appellant
Versus
State Of Rajasthan – Respondent
ORDER :
Mahendar Kumar Goyal, J. - The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with Case No. EW-I, Rajasthan/INS-01/27 registered at Office of Assistant Commissioner, State Tax, Ward-I, Circle A, Enforcement Wing-1, Rajasthan, Jaipur for the offence(s) under Section(s) 132(1)(B) (C) of the Rajasthan Goods and Services Tax Act, 2017 (for brevity "the Act of 2017").
2. It is contended by learned counsel for the petitioner that he has falsely been implicated in this case. Learned counsel submitted that there has been violation of mandatory provisions while effecting his arrest and its continuation as contained in the Act of 2017. Learned counsel submits that till date, no notice for adjudication of the tax liability as stipulated under Section 73 & 74 of the Act of 2017 has been served upon him. Learned counsel submitted that the petitioner is in custody since 01.08.2022, after conclusion of the investigation, charge-sheet has been filed on 30.09.2022, he has already deposited 10 per cent of the alleged evaded tax amount, the maximum punishment which can be awarded is five years, the offences are compoundable, he h
The court held that bail may be granted in economic offences if the accused has no criminal antecedents and has been in custody for a considerable time, despite the seriousness of the allegations.
The court established that personal liberty must be protected and that the gravity of the offence alone cannot justify denial of bail.
The court granted bail under Section 439 Cr.P.C. due to the applicant's lack of criminal antecedents and the nature of the offence being compoundable.
The presumption of innocence applies; bail may be granted in non-violent, compoundable offences when trial delays are anticipated.
Granting bail based on the totality of the facts and circumstances, without expressing opinion on the merits of the case.
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