Manas Chandra Baral vs. Union Of INDIA

Held

The Court allowed the petitioner's prayer to withdraw the bail application. The reasoning was based on the petitioner's submission that they wished to renew their bail prayer before the learned court below, citing all developments that had occurred since their last application. The Court did not delve into the merits of the bail application or the alleged offences under the CGST Act. The operative direction was to dispose of the BLAPL as withdrawn. No specific issues regarding the interpretation of the CGST Act or the alleged offences were decided; the decision was purely procedural.

Facts

The petitioner, Manas Chandra Baral, is in custody in connection with 2(c)CC Case No. 70 of 2019, registered for alleged offences under sections 132(1)(b), (c), (f), and (l) of the Central Goods & Services Tax Act, 2017. The petitioner filed an application under section 439 of the Cr.P.C. before the High Court of Orissa at Cuttack seeking release on bail. The petitioner had previously moved the lower court for bail on 24.06.2019. The petitioner's counsel sought to withdraw the current application to renew the prayer before the learned court below, citing subsequent developments for consideration.

Key Issues

1. Whether the petitioner is entitled to be released on bail under Section 439 of the Cr.P.C. in connection with alleged offences under Sections 132(1)(b), (c), (f), and (l) of the Central Goods & Services Tax Act, 2017. The petitioner argued that the application should be withdrawn to allow for a fresh bail application before the lower court, considering subsequent developments. The revenue (State of Odisha, represented by CGST) was present through its Senior Standing Counsel, but no specific arguments were recorded in the judgment regarding the merits of the bail application itself. The primary issue revolved around the procedural step of withdrawing the High Court application to pursue relief in the lower court.