Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
FRIDAY, THE 5TH DAY OF JANUARY 2024 / 15TH POUSHA, 1945 BAIL APPL. NO. 11586 OF 2023 CRIME NO.7/2023 OF Control Room, KTM, Kottayam AGAINST THE ORDER/JUDGMENT Bail Appl. 10492/2023 OF HIGH COURT OF KERALA PETITIONER BADHA RAM AGED 32 YEARS S/O. JOITARAM, HAVING OFFICIAL RESIDENCE AT MODAKA DWARA, JERAM JALLOR, RAJASTHAN NOW RESIDING AT SOUPARNIKA, NEAR UNION CLUB, THIRUNAKKARA WEST NADA, KOTTAYAM -, PIN – 686001 BY ADVS.
PRADEEP JOY DHARMYA M.S K.DHRUV KUMAR HARIKRISHNAN M.S.
ROHAN KUMAR ANJALY ANN JOSEPH SHAKTHI PRAKASH RESPONDENTS 1 INTELLIGENCE OFFICER KERALA STATE GST DEPARTMENT OF INTELLIGENCE UNIT ALAPPUZHA -, PIN – 688001 2 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031 OTHER PRESENT:
SRI. MOHAMMED RAFEQUE, SPL. GP SYED THANGAL, GP THIS BAIL APPLICATION HAVING COME UP FOR ADMISSION ON 05.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
B.A. No. 11586 of 2023 2 MOHAMMED NIAS C.P, J.
--------------------------------------------- B.A. No.11586 of 2023 ------------------------------------------------------ Dated this the 5th day of January, 2024 O R D E R
This is the second application for regular bail filed by the petitioner under Section 439 of the Code of Criminal Procedure.
2. The petitioner is the sole accused in crime file No.GST/INS-7/2023 registered based on the complaint of the 1st respondent under Section 132(1) of the Kerala State Goods and Services Tax Act, 2017.
3. The gist of the prosecution case is as follows:- Petitioner is the accused in the above crime registered based on the complaint of the 1st respondent under Section 132(1) of the Kerala State Goods and Services Tax Act, 2017. The accused is a dealer under the GST Act. He has two offices, one at Pulimoodu Junction, Kottayam and the additional business place at Kochar Road, Pazhavangadi, Trivandrum. He is a wholesale distributor of mobile accessories and electronic items, which are taxable with 18% GST. It is alleged that he is supplying goods without issuing invoices, evading the tax payment due from 2018
B.A. No. 11586 of 2023 3 onwards. The accused is involved in tax evasion estimated at 6.14 crores. A raid was conducted in the office of the accused on 09.11.2023, and he was arrested on 13.11.2023.
4. Heard the learned counsel for the petitioner and the learned Spl Government Pleader (Taxes).
5. The learned counsel appearing for the petitioner would say that the petitioner is innocent and falsely implicated with ulterior motives. At any rate, he points out that the petitioner is in custody from 13.11.2023 and continued custody of the petitioner is unnecessary.
6. The learned Spl. Government Pleader (Taxes) opposed the petition and pointed out that the investigation was going on.
7. Considering the fact that the petitioner has been in custody since 13.11.2023, that the investigation has progressed, though the charges against the petitioner are serious, I am inclined to grant bail to the petitioner, taking note of the length of detention, on strict conditions.
Accordingly, this application is allowed and the petitioner is granted bail subject to the following conditions:-
B.A. No. 11586 of 2023 4 i) The petitioner shall be released on bail on executing a bond for Rs.2,00,000/- (Rupees Two lakh only) with two solvent sureties each for the like sum to the satisfaction of the court having jurisdiction.
ii) The petitioner shall deposit a sum of Rs.10,00,000/- (Rupees Ten lakhs only) as security before the Intelligence Officer, Kerala State GST Department of Intelligence Unit, Alappuzha, within two weeks from the date of the release.
iii) He shall appear before the Investigating Officer on all Mondays and Saturdays at 11 a.m. for three months or until the filing of the complaint, whichever is earlier.
iv) He shall not attempt to interfere with the investigation, influence the witnesses, or intimidate any witness in proceedings No.GST/INS-07/2023.
v) He shall not commit any offence while on bail.
vi) The petitioner shall surrender his passport, if any, within seven days from the date of his release before the Court
B.A. No. 11586 of 2023 5 concerned, and if the release of the passport is required at a later period, the petitioner shall be at liberty to move an appropriate application for the same before the court having jurisdiction. If he has no passport, he shall file an affidavit to that effect before the court concerned within seven days of the date of execution of the bond or within three days thereafter.
vii) The petitioner shall furnish his residential address, including his mobile phone number, to the investigating officer as well as to the court.
viii) The petitioner shall not leave the State of Kerala without prior intimation to the Investigating Officer.
ix) In case of violation of any of the above conditions, the jurisdictional Court shall be empowered to consider the application for cancellation of bail and pass appropriate orders in accordance with law.
Sd/- MOHAMMED NIAS C.P smm JUDGE
B.A. No. 11586 of 2023 6 APPENDIX OF BAIL APPL. 11586/2023 PETITIONER ANNEXURES Annexure.A1 A TRUE COPY OF THE OCCURRENCE REPORT DATED 13.11.2023 Annexure.A2 A TRUE COPY OF THE ARREST MEMO DATED 13.11.2023 Annexure.A3 A TRUE COPY OF THE REMAND APPLICATION Annexure.A4 A TRUE COPY OF THE CUSTODY APPLICATION DATED 16.11.2023 Annexure.A5 A TRUE COPY OF THE ORDER DATED 21.11.2023 IN CMP 7164/2023 PASSED BY ADDITIONAL CHIEF JUDICIAL MAGISTRATE ERNAKULAM Annexure.A6 A TRUE COPY OF THE BAIL APPLICATION Annexure.A7 A TRUE COPY OF THE ORDER DATED 12.12.2023 IN BAIL APPLN. 10492 OF 2023 Annexure.A8 TRUE COPIES OF FORM GSTR-3B FILED BY THE PETITIONER Annexure 9 ORDER DATED 12-12-2023 IN BAIL APPL.10492/2023 ON HIGH COURT