Case Law Details
Amit Kumar Kataria Vs State of U.P (Gujarat High Court)
This Court is of the view that conditions for grant of bail ought not to be so strict as to be incapable of compliance, thereby making a grant of bail illusory. The conditions while granting bail should be reasonable, so that it may not frustrate the very object of granting bail. Discretion exercised by the Court while imposing conditions should not be arbitrary, but it should be keeping in mind to strike balance between the accused and prosecution. In the present case, it is admitted facts to the counsel for the parties that as on date out of disputed amount of Rs. 9,51,00,000/- (rupees nine crore fifty one lac only), the applicant has already deposited a sum of Rs. 5,00,00,000/-(rupees five crore only). Till date neither any criminal complaint has been filed, nor any proceedings under section 73 or 74 of the C.G.S.T. Act has been initiated against the applicant by the Department. The enquiry proceedings is still under process. The determination of input tax credit wrongly availed has not been finally made by the Department and no order under section 83 of the C.G.S.T. Act for provisional attachment of any property including the bank account belonging to the applicant has been made. The order granting bail to the applicant has also not been challenged by the Department.
23. Considering the facts and circumstances of the case as well as averments as mentioned in paragraph 2 of the second supplementary affidavit dated 22.02.2021, this Court is of the view that condition No. 4 imposed by Special Chief Judicial Magistrate, Meerut directing the applicant to deposit remaining amount of ITC Rs. 4,51,00,000/- (rupees four crore fifty one lac only) before the Department within three months while granting bail to the applicant, is unsustainable, as it is too harsh and unreasonable, particularly in the situation where enquiry/investigation is still pending and applicant has already deposited Rs. 5,00,00,000/- (rupees five crore only), out of disputed amount of Rs. 9,51,00,000/- (rupees nine crore fifty one lac only). In view of above, in order to save the Government revenue, the interest of justice would be served in case, the condition No. 4 of bail order dated 24.11.2020 is modified directing the applicant to submit security equivalent to remaining disputed amount of Rs. 4,51,00,000/- (rupees four crore fifty one lac only), other than cash and bank guarantee along with his affidavit in place of deposit the remaining amount of ITC of IGST, before the Senior Intelligence Officer, DGGI, Regional Unit, Ghaziabad within three weeks from today, as per the undertaking given by the applicant before this Court.
24. In view of aforesaid facts and for the reasons stated above, the condition No. 4 of the bail order dated 24.11.2020 is modified to the extent as mentioned above. On non-furnishing security by the applicant as per his undertaking before this Court, it is open for opposite party No. 2 to move bail cancellation application.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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