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2023 Supreme(P&H) 2588

AMAN CHAUDHARY
Durga Madhab Panda – Appellant
Versus
Commissioner of CGST, Gurugram – Respondent


Advocates Appeared:
Mr. Gaurav Tyagi, Advocate; For the Petitioner
Mr. Sourabh Goel Sr. Standing counsel; For the Respondent

Table of Content
1. petitioner's bail petition under section 439 cr.p.c. (Para 1 , 2)
2. opposing arguments regarding fraudulent credit. (Para 3)
3. criteria for bail consideration from supreme court judgment. (Para 5 , 6)
4. conditions for granting bail and consequences of violations. (Para 7 , 8 , 9)
5. no final opinion on merits; trial proceeds independently. (Para 10)

JUDGMENT

Mr. Aman Chaudhary, J.

The present petition has been filed under Section 439 Cr.P.C. for the grant of regular bail to the petitioner in respect of Complaint No.85/2022 dated 10.03.2022, under Sections 132 (i) (c) & (e) read with Section 16 (2) of CGST Act, 2017, District Gurugram, Haryana.

2. Learned counsel contends that the petitioner is in custody since 07.05.2022. It is his submission that the sentence for offence alleged against the petitioner is 5 years and is triable by a Magistrate. The firm of the petitioner was found existing at the additional place of business as per the notes prepared during the visits conducted on the premises which is reflected in the complaint itself. Challan was presented on 06.07.2022, however, charges are yet to be framed. In all there are 20 witnesses.

3. Learned Senior Standi

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