Assistant Commissioner (In-Situ) Of Central Tax vs. Shri Rahul Aggarwal
Facts
The Assistant Commissioner (In-situ) of Central Tax, Anti-Evasion Section, Hyderabad, filed a criminal petition under Section 439(2) of the Code of Criminal Procedure, 1973, seeking cancellation of bail granted to Respondent No. 2, Shri Rahul Aggarwal. The bail was granted by the Special Judge for Economic Offences, Hyderabad, on June 20, 2021, in connection with HQAE No. 03/2021. The petitioner sought to direct the respondent to surrender and be taken into judicial custody pending investigation. The petitioner argued that after filing the petition, a show-cause notice was issued to the respondent, and the investigation concerning the respondent was complete. The respondent's counsel stated that the respondent was ready to cooperate with the authorities and the investigation.
Held
The Court, taking into consideration the submissions of both parties, decided not to cancel the bail outright. Instead, it deemed it appropriate to modify the condition imposed by the Special Judge for Economic Offences. The Court directed the respondent/A.2 to cooperate with the investigation and to appear before the authorities as and when his presence is required. The authorities were instructed to provide advance notice to the respondent before requiring his appearance. The Criminal Petition was disposed of with these observations. The Court did not expressly leave any issue undecided, but the primary relief sought by the petitioner (cancellation of bail) was not granted in its entirety.
Key Issues
1. Whether the High Court should cancel the bail granted to the respondent under Section 439(2) of the Code of Criminal Procedure, 1973, in light of the ongoing investigation and the issuance of a show-cause notice. Petitioner's Arguments: The petitioner contended that the investigation concerning the respondent was complete, and a show-cause notice had been issued. They sought cancellation of bail to facilitate the respondent's surrender and judicial custody pending further proceedings. Respondent's Arguments: The respondent's counsel submitted that the respondent was prepared to cooperate with the authorities and the investigation. They did not explicitly argue against the cancellation of bail but indicated willingness to cooperate.
Sections Cited
Section 439(2)
AI-generated summary — verify with the full judgment below
B etwee n: Assistant Commissioner (ln-situ) of Central Tax, Anti-Evasion Sectlon Ranga ReddvcGST conrnrissronerate' Hyderabad ...pETraoNER/coMpLArNANT AND Shri Rahul Aggarwal, Aged 33 Years. S/o.Sunder Lal Aggarwal, occu-Buslness, Residenl of 2598/194, TRI Nagar, New Delhi-'1 10035 ...RESPONDENT/ACCUSED NO.2 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNE AY, THE TWENTY THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE SIMT JUSTICE LALITHA KANNEGANTI CRII!1INAL PETITIO N NO: 1010 OF 2021 Pet tion under Sectron 439(2) of Cr.P.C praying that in the circumstances slated in the lvemorandum of Grounds of Criminal Petition, lhe High Courl may be p eased to Cancel lhe bail of respondent/accused No.2 in Crl.lt4 P No6 ol 2021 (Comp No.). Crl M P No.4 of 202'1 (Reg. No ) in HQAE No. 03/2021 dated 20.A1 .2021 and direct the respondent/accused no.2 to surrender before the petitioner enabling the pelltloner to send h m to Judicial Custody pendrng the completion of the lnvestigalion rn the above case This Petltron corning on for hearing, upon perusing the N4emorandum of Grouncis of Criminal Petltion and upon hearing the arguments of Sri A.RAJASHEKAR REDDY
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