Mr. Mukesh Kumar Goel vs. The Assistant Commissioner (In-Situ) Of Central Tax
Facts
The petitioner, Mr. Mukesh Kumar Goel, is the accused in HQAE No.03/2021-RR, a case initiated by the Assistant Commissioner (IN-SITU) of Central Tax, Anti-Evasion Section, Rangareddy CGST Commissionerate, Hyderabad. The petitioner had filed a criminal petition (CRLP No. 1105 of 2021) seeking bail, which was allowed by the High Court on March 8, 2021. A condition imposed was that the petitioner appear before the Assistant Commissioner every Friday between 12:00 noon and 2:00 PM. The present application (IA No. 1 of 2021) was filed by the petitioner under Section 482 of the Cr.P.C. to relax this condition. The application sought to modify the frequency of appearance before the Assistant Commissioner.
Held
The High Court considered the application filed under Section 482 of the Cr.P.C. to relax the condition imposed while allowing the criminal petition for bail. The court found merit in the reasons stated in the affidavit filed in support of the application. Consequently, the condition requiring the petitioner/accused to appear before the Assistant Commissioner (IN-SITU) of Central Tax, Anti-Evasion Section, Rangareddy CGST Commissionerate, Hyderabad, on every Friday between 12:00 noon and 2:00 PM was modified. The modified direction is that the petitioner/accused shall appear before the said Assistant Commissioner on the third Friday of each month, instead of every Friday. All other conditions imposed earlier were to remain unaltered. The court ordered accordingly.
Key Issues
1. Whether the condition imposed by the High Court, requiring the petitioner to appear before the Assistant Commissioner every Friday between 12:00 noon and 2:00 PM, should be modified in the interest of justice, pending the disposal of CRLP No. 1105 of 2021? The petitioner argued that the condition should be relaxed. The revenue (Assistant Commissioner) did not record any specific argument against the modification in the judgment. The court had to decide on the appropriateness of modifying the bail condition concerning the frequency of appearance.
Sections Cited
Section 482
AI-generated summary — verify with the full judgment below
[.Is8 I HIGH COTIRT FOR THE STATE OF'I'ELAN(;ANA AT I,IYDERABAD TIIUR AY. THE FIFTH DAY OF AUGUST TWO THOUSAND AND TWENTY ONE ,.. :PRESENT: THE HON'BLE JUSTICE G SRI DEVI -- IA No. I OF 2021 /' IN CRLPNO: ll05OF202l / Between: Mr. Mukesh Kumar Goel, S/o. Rai Kumar Goel, ...Petitioner/Accused No. I (Petitioner in CRLP.No. I I 05 OF' 2021 on the frle of High Court) AND The Assistant Commissioner (lN-SITU) of Central Tax, Anti-Evasion Section, Rangareddy CGST Commissionerate, Hyderabad, Posnett Bhavan, Tilak Road. Hyderabad - 500 001. ...Respondent'Conrplainurrt (Respondents in-do-)
Pctition under Section 482 of Clr.P.C praying that in the circumstances stated in the grounds liled in support of the petition. the High Court may be pleased to relax the condition imposed by this Hon'ble Court while allowing the Criminal Petition vide CRLP No. I 105 ol' 2021. i.e.; Assistant Commissionei iln-situ.1 of Central Tax, Anti Evasion Section. Ranga lleddl CGST Conrmissionerate, Hyderabad, on every Friday between 12.00 noon to 2.00 P.M. in the interest ofjustice. pending disposal ofCRLP No.l105 ol202l, on the file ofthe High Court. cRL.P.NO.l105 0F 2021 Petition under Sections 437 & 439 of Cr.P.
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