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Case Law:

Court Rulings GST [2023] 153 taxmann.com 560, HIGH COURT OF ALLAHABAD

Background:

1. Bail application filed on behalf of applicant Rajnish Jain under section 439 of the Code of Criminal Procedure, with a prayer to release him on bail in Case Crime Rajnish Jain v. Directorate General of GST Intelligence 
2. No. 2415 of 2021

Arguments of Petitioner:

1. The applicant has been arrested without assigning any reason to believe nor any satisfaction to justify his arrest as provided in the Code.

2. No notice for recovery of GST has been issued against the applicant and he is illegally arrested. Also, till date penalty or taxes has not been ascertained as per Act. 

3. Co-accused Amit Gupta having similar role, has already been enlarged on bail by the Coordinate Bench of this Court vide order dated 8-5-2023. 

4. The applicant has no other previous criminal history except one case and if the applicant is released on bail, he shall not misuse the liberty of bail.

Arguments of Respondent :

1. That the allegations involved are very serious in nature and in case the applicant is released on bail, he will again indulge in similar activities and will misuse the liberty of bail. 

Judgement

1. It prima facie appears that the applicant has been arrested without assigning any reason to believe nor any satisfaction to justify his arrest as provided in the Act and till date penalty or taxes have not been ascertained as per Act. 

2. It is a settled law that while granting bail, the court has to keep in mind

• the nature of accusation, 
• the nature of the evidence in support thereof, 
• the severity of punishment which conviction will entail,
• the character of the accused,
• the circumstances which are peculiar to the accused,
• his role and involvement in the offence, 
• his involvement in other cases and reasonable apprehension of the witnesses being tampered with.

Judgement: 

3. Taking into account the totality of facts and keeping in mind, the ratio of the Apex Court’s judgments but without expressing any opinion on the merits, I am of the view that it is a fit case for grant of bail. 

Hence, the present bail application is allowed.