PRAVEER BHATNAGAR
Union Of India – Appellant
Versus
Gautam Garg S/o Shri Rajesh Garg – Respondent
ORDER :
1. The matter comes upon for hearing on the application for cancellation of bail filed under Section 439(2) of Cr.P.C. as the Hon’ble Apex Court in Criminal Appeal No.316/2024 (arising out of SLP (Crl) No.10864/2024), directed this Court to provide reasonable opportunity to both the parties for advancing their arguments on the application filed under Section 439 (2) of the Cr.P.C.. The Hon’ble Apex Court also directed the counsel for the respondent to present on the next date and not to procrastinate the matter again. The matter was listed and heard on 26.11.2024.
2. The petitioner-Union of India has filed the present Criminal Misc. Cancellation Bail Application under Section 439 (2) of Cr.P.C., against the order dated 03.11.2023, passed by the learned Additional Sessions Judge No.2, Jaipur Metropolitan-II, whereby the Bail Application No.179/2022 under Section 132 (1) (c) and (f) of Central Goods and Services Tax Act, 2017 (from now on referred to as ‘CGST Act’) was allowed.
3. It is vehemently argued by learned counsel for the petitioner that the court below committed an error while granting bail to the present respondent-Gautam Garg. The learned Court below has observed tha
The court ruled that economic offences require a stringent approach in bail matters, emphasizing the gravity of allegations and evidence against the accused.
Economic offenses require a distinct approach in bail considerations, emphasizing the seriousness of the allegations and the evidence of wrongdoing.
The court emphasized that economic offences require a stringent approach in bail considerations, especially when serious allegations of fraud are involved.
The court reaffirmed that bail in economic offences must adhere to legal classifications; deposit of funds does not alter the non-bailable nature of offences exceeding specified monetary thresholds.
The main legal point established is the importance of procedural compliance in arrest procedures and the need for substantiated allegations in cases of wrongful input tax credit availing.
Bail should not be cancelled without supervening circumstances that are not conducive to a fair trial, and cogent reasons are required to justify the cancellation of bail.
Cancellation of bail – Bail obtained by misrepresenting as well as by suppressing material facts, is always liable to be cancelled.
The main legal point established in the judgment is that the power to arrest under the CGST Act, 2017 should be based on valid reasons and evidence, and that bail should be the rule and jail the exce....
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