Furkan Malik vs. Directorate General Of Goods And Services Tax Intelligence Dggi
Held
The High Court allowed the application, setting aside the condition imposed by the Magistrate. The Court found that the Magistrate had not assigned any reason for the condition and relied on Supreme Court judgments that deprecated imposing such pre-requisite deposit conditions for bail.
Facts
The applicant sought to quash a condition imposed by a Magistrate during bail, requiring the deposit of a significant amount of Input Tax Credit (ITC) within six months. The applicant argued that the Magistrate lacked the power to impose such a condition, especially since he denied liability and had already paid some amounts under protest.
Key Issues
Whether a Magistrate can impose a condition for bail requiring the deposit of disputed tax amounts without assigning reasons. Whether such a condition is legally sustainable in light of Supreme Court pronouncements.
Sections Cited
Section 132(1)(c), Section 132(1)(i), Section 482 Cr.P.C., Section 439(1)(1)(b) Cr.P.C.
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC:141040 Court No. - 86 Case :- APPLICATION U/S 482 No. - 27821 of 2024 Applicant :- Furkan Malik Opposite Party :- Directorate General Of Goods And Services Tax Intelligence Dggi Counsel for Applicant :- Abhinav Gaur Counsel for Opposite Party :- Parv Agarwal Hon'ble Nalin Kumar Srivastava,J.
Heard Shri Abhinav Gaur learned Counsel for the applicant, Shri Parv Agarwal, learned counsel for the opposite party and perused the record.
The instant application has been moved under Section 482 Cr.P.C. by the accused applicant feeling aggrieved with the condition no.4 contained in the order dated 9.12.2020 whereby the Learned Special Chief Judicial Magistrate, Meerut have granted bail to the applicant in Case No. 80/2020 under Section 132(1)(c) and 132 (1)(i) of the CGST Act.
Apart from this an amendment application has also been moved by the applicant to correct the name of the Magistrate Court mentioned in the application and affidavit annexed therewith.
Amendment application is allowed. Learned counsel for the applicant is permitted to correct the name of the Magistrate Court during course of the day.
It is submitted by the learned coun
The judgment continues below.
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