Page 60 - GSTL_11th June 2020_Vol 37_Part 2

146 GST LAW TIMES [ Vol. 37
transferred or alienated in any manner to third party till the authority established
under the Central Goods and Services Tax Act, 2017 ascertain the amount of
Goods and Services Tax, if any, levied against the applicant. He would further
submit that considering the nature of offence, the applicant may be enlarged on
regular bail by imposing suitable conditions.
4. The Learned APP as well as Learned Standing Counsel Mr. Ankit
Shah oppose the grant of bail looking to the nature and gravity of offences.
5. Learned Advocates appearing on behalf of the respective parties do
not press for further reasoned order.
6. Having heard Learned Advocates appearing for the parties and after
perusing the material collected so far revealed following aspects are considered :-
(i) The applicant is facing charges under Sections 132(1)(b) and
132(1)(c) of the Central Goods and Services Tax Act, 2017, for which
maximum sentence is of five years.
(ii) The applicant is arrested on 21-7-2019 and almost 55 days are over
and complaint is yet not filed by respondent No. 2 against the pre-
sent applicant.
(iii) The respondent No. 2 complainant has not requested the Trial
Court for any remand of the applicant.
(iv) Investigation is almost over.
7. I have heard Learned Advocates appearing for the parties. Consider-
ing the offence as alleged in the FIR and also considering the nature of allega-
tions made in the FIR, I am of the opinion that this is a fit case to exercise the dis-
cretion to enlarge the applicant on bail. Hence, the application is allowed and the
applicant is ordered to be released on bail in connection with File No.
DGGI/AZU/Gr.D/12(4)-30/2019-20 registered with Directorate General of GST Intelli-
gence, Zonal Unit, Ahmedabad, on executing a bond of Rs. 50,000/- (Rupees Fifty
Thousand only) with two local sureties of Rs. 25,000/- each to the satisfaction of the
trial Court and subject to the conditions that he shall;
(a) not take undue advantage of liberty or misuse liberty;
(b) not act in a manner injurious to the interest of the prosecution;
(c) surrender passport, if any, to the lower court within a week;
1 [(d) The applicant shall not leave the India, without prior permission of
the Sessions Judge concerned;]
(e) mark presence with the respondent No. 2 on every Monday of each
English Calendar month for a period of two months between 11.00
a.m. and 2.00 p.m. and shall cooperate with investigation and shall
remain present as and when he is summoned;
(f) furnish the present address of residence to the I.O. and also to the
Court at the time of execution of the bond and shall not change the
residence without prior permission of this Court;
(g) file an undertaking before this Court as well as with the respondent
No. 2 on or before 18-9-2019 to the effect that he shall not transfer or
alienate or in any manner create third party rights over those im-
________________________________________________________________________
1 Corrected vide Crl. Misc. Application (Modification of Order) No. 1 of 2020 in R/Crl. Misc. Ap-
plication No. 16662 of 2017, dated 31-1-2020.
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