Shri. Mohammed Yusuf vs. The Inspector Of Central Tax (GST)

Facts

The petitioner, Shri. Mohammed Yusuf Kamarudeen, filed a criminal petition under Section 439 of the Code of Criminal Procedure before the High Court of Karnataka. The petition sought enlargement on bail in Crime No. 5/2025, registered by the Inspector of Central Tax (GST), Bengaluru South Commissionerate. The alleged offences were punishable under Sections 132 and 137 of the Goods and Services Tax Act, 2017. The case was pending before the LXIII Addl. City Civil and Sessions Judge, Bengaluru. During the pendency of the criminal petition before the High Court, a charge sheet was filed in the case.

Held

The Court noted the submission made by the learned counsel for the petitioner that a charge sheet has been filed during the pendency of the criminal petition. Consequently, the Court accepted the submission and dismissed the petition as not pressed. The petitioner was granted liberty to approach the Sessions Court afresh for the appropriate relief. The Court explicitly stated that all contentions urged in the petition were kept open, meaning they were not adjudicated upon. The dismissal was based on the procedural development of the charge sheet filing, not on the merits of the bail application or the alleged offences.

Key Issues

1. Whether the criminal petition filed under Section 439 of Cr.PC is maintainable before the High Court when a charge sheet has been filed, and if not, what is the appropriate course of action? (Procedural issue) Contentions: Petitioner: Submitted that since a charge sheet has been filed during the pendency of the petition, the petition may be dismissed as not pressed, with liberty to approach the Sessions Court afresh for bail. Respondent (Revenue): No specific arguments were recorded for the respondent in this order.