Point of Law: conditions for grant of bail ought not to be so strict as to be incapable of compliance, thereby making a grant of bail illusory. The conditions while granting bail should be reasonable, so that it may not frustrate the very object of granting bail. Discretion exercised by the Court while imposing conditions should not be arbitrary, but it should be keeping in mind to strike balance between the accused and prosecution.

JUDGMENT :

SANJAY KUMAR SINGH, J.

1. Second supplementary affidavit dated 22.02.2021 filed on behalf of the applicant and supplementary counter affidavit dated 22.02.2021 filed on behalf of opposite party no. 2, are taken on record.

2. Heard Mr. Anurag Khanna, learned Senior Advocate assisted by Mr. Raghav Dev Garg, learned counsel for the applicant, Mr. Rabindra Singh, learned Additional Government Advocate for the State/opposite party no. 1 and Mr. D.C. Mathur, learned counsel appearing on behalf of opposite party no. 2, Directorate General of G.S.T. Intelligence, Kaushambi, Ghaziabad.

3. This application under section 439 (1)(b) of Code of Criminal Procedure has been filed by the applicant to set aside the Condition No. 4 of the bail order dated 24.11.2020 passed by the Special Chief Judicial Magistrate, Meerut, whereby following conditions have been imposed upon the applicant while granting bail to him:

^^¼1½ vfHk;qDr }kjk vadu chl&chl yk[k #i;s dh nks tekur o lkeku /kujkf'k dk futh ca/ki= nkf[ky djus ij tekur ij fjgk fd;k tk;sA nks tekufr;ksa esa ls ,d tekurh vfHk;qDr ds ifjokj dk utnhdh lnL; gksA
¼2½ vfHk;qDr dks vknsf'kr fd;k tkrk gS fd ;fn og ikliksVZ /kkjd gks rks og viuk ikliksVZ vfoyEc U;k;ky; esa tek djk;sA
¼3½ tekur ij NwVus ds i'pkr vfHk;qDr foHkkxh; tkap esa lg;ksx djsxkA
¼4½ vfHk;qDr dks ;g Hkh vknsf'kr fd;k tkrk gS fd og vkbZŒVhŒlhŒ dh 'ks"k /kujkf'k 3 ekg esa foHkkx esa tek djkdj U;k;ky; dks voxr djkuk lqfuf'pr djsxkA vfHk;qDr bl vk'k; dh vUMj Vsfdax nkf[ky djsxkA**

4. The brief facts of the case, which are relevant for the purpose of deciding this case, as submitted by the learned counsel for the applicant, are that the applicant is the sole proprietor of firm registered in the name and style of M/s LAN Engineering and Technologies. The firm is involved in the business of manufacturing and supply of meter boxes and distribution boxes to Government utilities. The applicant is also taking care of another firm namely, M/s Neelu Packing Industries, of which Mr. Balbir Singh, who is the father of the applicant, is the sole proprietor. On 06.08.2020, a joint team of officers of Department of C.G.S.T. Commissionerate, NOIDA and C.G.S.T. Commissionerate, Meerut, visited the premises of M/s LAN Engineering and Technologies and M/s Neelu Packing Industries. Thereafter, on 11.11.2020 summons under section 70 of Central Goods and Services Tax Act, 2017 (herein-after referred to as “C.G.S.T. Act”) was served upon the applicant requiring his presence on 11.11.2020 at 14:00 hours before Senior Intelligence Officer, DGGI, Ghaziabad. The applicant appeared before the Authorities concerned on behalf of both the aforesaid firms and his statement under section 70 of C.G.S.T. Act was recorded on 11.11.2020. Main allegation against the applicant is that the four firms, namely, M/s Jain Polymer, M/s Keval Polymer, M/s Balaji Trading Company and M/s Sai Nath Plastics, which are supplier's firms of plastic scrap for both the aforesaid firms of the applicant, are not found in existence as per information of the Department. M/s LAN Engineering and Technologies and M/s Neelu Packing Industries have fraudulently availed input tax credit approximately, a sum of Rs. 9,51,00,000/- (Rupees nine crores fifty one lac only), out of which rupees six crore sixty lac for M/s Neelu Packing Industries and rupees two crore ninety one lac for M/s LAN Engineering and Technologies. After recording the statement of the applicant under section 70 of C.G.S.T. Act, he was arrested on 12.11.2020 in accordance with the provisions of section 69 of C.G.S.T. Act, as the response of the applicant was not found satisfactory, and he was sent in judicial custody for the offence under section 132 (1)(c) and 132(1)((i) of the C.G.S.T. Act, 2017, and thereafter he was granted bail vide order dated 24.11.2020 passed by Special Chief Judicial Magistrate, Meerut, subject to abovementioned conditions.

5. Main substratum of argument of Mr. Anurag Khanna, learned Senior Advocate ap