Mr S Hafeez Ur Rehman vs. Union Of INDIA

Facts

The petitioner, Mr. S. Hafeez Ur Rehman, representing Apex Ventures, filed a criminal petition under Section 439 of the Cr.P.C. before the High Court of Karnataka. The petition sought to enlarge the petitioner on bail and direct the respondent and jail authorities to release him. The petitioner was in custody in connection with O.R.No.31/2018-19, for alleged offences punishable under Section 132(1)(i) of the Central Goods and Services Tax Act, 2017. The case was pending before the learned presiding officer of the Special Court for Economic Offences at Bangalore. The respondent was the Union of India, represented by the Inspector of Central Tax, Bengaluru South Commissionerate.

Held

The Court did not decide the merits of the bail application. Instead, the learned counsel for the petitioner filed a memo dated 21.01.2019 seeking permission to withdraw the petition. The memo was placed on record. Consequently, the Court dismissed the petition as withdrawn. No findings were made on the alleged offences or the petitioner's entitlement to bail. The operative direction was solely to dismiss the petition as withdrawn.

Key Issues

1. Whether the petitioner is entitled to be enlarged on bail under Section 439 of the Cr.P.C. for the alleged offences under Section 132(1)(i) of the Central Goods and Services Tax Act, 2017? The petitioner, through his counsel, argued for his release on bail, citing the provisions of Section 439 of the Cr.P.C. The respondent, Union of India, represented by the Inspector of Central Tax, was expected to present its arguments regarding the bail application. However, the judgment does not record any specific arguments made by the respondent.