Manoj Gupta Vs Union of India And Others (Punjab And Haryana High Court)
Punjab and Haryana High Court granted bail to the accused who is already in custody for a period of more than 6 months for commission of offence punishable under Section 132 of the Central Goods and Services Tax Act [CGST Act]. Accordingly, bail granted.
Facts- Prayer in this petition filed under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 is for grant of regular bail to the petitioner in complaint filed under Section 132(1) (b) and (c) of the Central Goods and Services Tax Act, 2017 which is punishable under Section 132 (1) (i) of the CGST Act.
Conclusion- In Yash Goyal’s case, the petitioner was in custody for a period of 06 months for commission of offence punishable under Section 132 of the CGST Act. While considering that the maximum sentence which would be awarded was 05 years and that the trial was likely to take time, Hon’ble Supreme Court directed the appellant to be released on bail.
Held that the alleged offences are punishable with maximum punishment up to 05 years and also keeping in view that in such circumstances, the further detention of the petitioner may not at all be justified since in case of this nature, the evidence to be rendered by the respondent would essentially be documentary and electronic, which will be through official witnesses, due to which, there cannot be any apprehension of tampering, intimidating or influencing the witnesses and further as it appears justified to strike a fine balance between the need for further detention of the petitioner when no custodial interrogation has been claimed at all by the department, this Court considers that the petitioner is entitled to be released on bail but subject to certain conditions.
