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PANKAJ JAIN
Pankaj Kumar – Appellant
Versus
State of Punjab – Respondent
JUDGMENT
Mr. Pankaj Jain, J. (Oral)
This petition has been filed under Section 439 Cr.P.C. for grant of regular bail to the petitioner pending trial in complaint case No.CHA/ 170/2023 dated 27.03.2023 for offence punishable under Section 132(1)(a) (b)(c) and (i) of Punjab Goods and Services Act, 2017 and Central Goods and Services Tax Act read with Section 69(1) of Punjab Goods and Services Tax Act, 2017, pending in the Court of Ld. Chief Judicial Magistrate, Jalandhar.
2. The precise allegations levelled against the petitioner have been culled out in Para No.12 of the reply filed by way of affidavit of Shalinder Singh IO-cum-State Tax Officer, Jalandhar-2, dated 16.11.2023 which read as under :
The court emphasized the right to bail in economic offences, balancing the seriousness of charges with the presumption of innocence and the right to a speedy trial under Article 21.
The court established that in cases of economic offences, while the gravity of the allegations is significant, the presumption of innocence and the nature of evidence must also be considered when dec....
The Court emphasized the right to a speedy trial under Article 21, asserting that undue delays in trial violate this right and warrant bail, even for serious offenses.
In economic offences, bail is not a right; the burden rests on the applicant to show no risk of interference with justice or likelihood of guilt, reinforced by the position of the accused.
The main legal point established in the judgment is that the presumption of innocence lies in favor of the accused, and the object of bail is to secure appearance at trial. The judgment also emphasiz....
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