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N. S. SHEKHAWAT
Rahul Bassi – Appellant
Versus
Directorate General of GST Intelligence Ludhiana – Respondent
JUDGMENT
Mr. N.S. Shekhawat, J. (Oral)
The petitioner has filed the instant petition under Section 439 of the Cr.P.C. with a prayer to grant a regular bail in complaint case, i.e., COMA/46591/2023 dated 15.06.2023 under Sections 132(I) (b) & (c) of punishable under Sub-Clause (I) of Section 132 (1) of CGST Act, 2017 read with section 20(XV) of IGST Act, 2017.
2. Learned counsel submits that the petitioner has been falsely involved in the complaint case captioned above, which has been filed by the respondent/department on 15.04.2023. Learned counsel further submits that in the present case, the mandatory provisions of Section 69 of the GST Act have not been followed by the respondent and the petitioner was wrongly arrested without following the due process of law. Consequently, the arrest of the petitioner in the present case was illegal and without jurisdiction. Even notice under Sections 73 read with Section 74 of the CGST Act has been issued to the petitioner and the prosecution had been wrongly registered against him without determination of the tax liability. Still further, the petitioner had neither supplied any goods nor provided any services without invoices and did not claim
The court emphasized that bail should not be denied based solely on the seriousness of charges, balancing individual liberty with societal interests.
The seriousness of the allegations and the amount involved can influence the court's decision on granting bail, considering the duration of the petitioner's custody.
The court emphasized the requirement of reasons to believe and sound reasons for arrest under Section 69 of the CGST Act, and the need to balance personal liberty with the seriousness of economic off....
The main legal point established in the judgment is the requirement of 'reasons to believe' for arrest under section 69 of the CGST Act and the need to balance custodial interrogation with personal l....
Bail is not to be withheld as a punishment, and there is no justification for classifying offences into different categories and refusing bail on that ground.
The grant of bail is the rule, and refusal is the exception, but the gravity of the offence and the consequences on society must be considered. The court must balance the competing forces present in ....
Bail cannot be denied based solely on pending investigations of co-accused; each case must be evaluated individually, considering the right to a speedy trial as a fundamental right.
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