No Notice For GST Recovery Issued Against The Applicant, Was Illegally Arrested: Allahabad High Court Grants Bail

The Allahabad High Court has granted bail on the grounds that no notice for GST recovery was issued against the applicant, who was illegally arrested.

The bench of Justice Sanjay Kumar Pachori has observed that the applicant was arrested without assigning any reason to believe or any satisfaction to justify his arrest.

The bail application has been filed on behalf of the applicant under Section 439 of the Code of Criminal Procedure with a prayer to release him on bail for an offence punishable under Section 132(1)(I) of the Central Goods and Service Tax Act, 2017.

The applicant submitted that he has been arrested without assigning any reason to believe or any satisfaction to justify his arrest as provided in the Code. The offences as alleged are punishable by up to 5 years imprisonment. No notice for the recovery of GST has been issued against the applicant, and he has been illegally arrested.

The applicant contended that, to date, penalties or taxes have not been ascertained. The offences are compoundable in nature and triable by a magistrate. The applicant has been languishing in jail since 09.02.2023.

The department contended that if the applicant is released on bail, he will again indulge in similar activities and misuse the liberty of bail.

The court granted bail to the applicant on various conditions.

Firstly, the applicant shall not directly or indirectly make any inducement, threat, or promise to any person acquainted with the facts of the case so as to dissuade him from disclosing such facts to the court or to any police officer or from tampering with the evidence.

Secondly, the applicant shall not pressurize or intimidate the prosecution witnesses.

Thirdly, the applicant shall remain present in person before the trial court on the dates fixed for the opening of the case, framing of the charge, and recording of the statement under Section 313 of the Cr.P.C. The applicant shall file an undertaking to the effect that he shall not seek any adjournment on the dates fixed for evidence when the witnesses are present in the trial court. The applicant shall remain present before the trial court on each date fixed, either personally or through his counsel.

Lastly, the applicant shall not indulge in any criminal activity or commit any crime after being released on bail.

Case Title: Ravinder Nath Sharma vs. UOI [Criminal Misc. Bail Application No. - 26376 Of 2023]

Case Citation: 2023 LiveLaw (AB) 213

Counsel For Applicant: Ankit Shukla, Abhinav Gaur, Mohd. Rashid Siddiqui

Counsel For Respondent: Dhananjay Awasthi

Click Here To Read The Order