Pankaj Kumar Vs State of Punjab (Punjab and Haryana High Court)
Gravity of the offence, object of the Special Act and the period of sentence relevant when granting bail in GST related offences
Introduction: The recent judgment by the Punjab and Haryana High Court in the case of Pankaj Kumar vs. State of Punjab sheds light on the critical factors considered when granting bail in GST-related offences. The court deliberated on the gravity of the offence, the purpose of the Special Act, and the duration of the sentence. This article delves into the key aspects of the case, analyzing the court’s rationale and its implications.
The Hon’ble Punjab and Haryana High Court in the case of Pankaj Kumar v. State of Punjab [CRM-M-43188-2023 dated January 16, 2024] granted bail to the Accused, thereby holding that, gravity of the offence, object of the Special Act and the period of sentence among other factors have to be taken into consideration while granting bail to the Accused in offences related to GST.
Facts:
Pankaj Kumar (“the Petitioner”) has filed a pe-tition under Section 439 of the Code of Criminal Procedure (“Cr.P.C.”) for grant of regular bail to the Petitioner pertaining to complaint case filed under offence punisha-ble under Section 132(1)(a), 132(1)(b), 132(1)(c) and (i) of the Central Goods and Services Act, 2017(“the CGST Act”) wherein it has been alleged that, the Petitioner has issued fake bills by creating paper firms and thereby causing loss to the gov-ernment exchequer.
Issue:
Whether the gravity of the offence, object of the Special Act and the period of sentence have to be taken into consideration while granting bail to the Accused in offences related to GST?
Held:
The Hon’ble Punjab and Haryana High Court in the case of CRM-M-43188-2023 held as under:
