Case Law Details
Avesh Afroz Lokhandwala Vs State of Gujarat (Gujarat High Court)
(i) In the matter of bail, there is no straitjacket formula for consideration of bail to an accused as it all depends upon the facts and circumstances of each case. In the facts of present case, the offence under the Act are compoundable and maximum punishment is upto 5 years. The applicants are in custody since December, 2021 and investigation part is concerned, it is virtually over. It is an admitted fact that, still adjudication proceedings is not commenced and no notice as provided under the Act is issued. Even after adjudication of liability, the applicants can challenge it before the appellate authority subject to deposit of 10 % and the maximum amount of deposit is upto Rs.2 crore. Considering the alleged fraudulent ITC, the applicants herein willing to deposit Rs. 1 crore individually before the authority concerned within stipulated time. In such circumstances, this Court is of view that, when in near future, there is no chance to conclude the case proceedings, detaining the applicants for an indefinite period would certainly violate their fundamental rights as enshrined under Article 21 of the Constitution of India and therefore, applications require consideration;
(ii) Entire documentary evidence and computer gadgets have been seized and they are in custody of the department;
(iii) Department failed to point out that, further custody of the applicants is necessary.
(iv) Applicants do not have criminal record.
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