Mr. Suhail Ahmed K vs. Union Of INDIA

CRL.P/9548/2018HC KarnatakaGSTCNR KAHC01053371201821 January 2019Bench: B.A.PATIL2 pages

For Petitioner: Sri. G. Desu Reddy, AdvocateFor Respondent: Sri. Jeevan J Neeralgi, Standing Counsel

AI SummaryDismissed

Facts

The petitioner, Mr. Suhail Ahmed K., proprietor of M/s. Apex Accounting & Tax Services, filed a criminal petition under Section 439 of the Cr.P.C. seeking bail. The petition was filed against the Union of India, represented by the Inspector of Central Tax, Bengaluru South Commissionerate. The petitioner was seeking enlargement on bail in connection with an alleged offense under Section 132(1)(i) of the Central Goods and Services Tax Act, 2017. The case was pending before the Special Court for Economic Offences at Bangalore. The petitioner's counsel subsequently filed a memo seeking permission to withdraw the petition.

Held

The Court did not decide the substantive issues regarding bail. Instead, the learned counsel for the petitioner filed a memo dated 21.01.2019 seeking permission to withdraw the criminal petition. The memo was placed on record. Consequently, the Court dismissed the petition as withdrawn. No findings were made on the merits of the bail application or the alleged offense under Section 132(1)(i) of the CGST Act. The operative direction was solely to dismiss the petition as withdrawn.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 offense under Section 132(1)(i) of the Central Goods and Services Tax Act, 2017? The petitioner's side argued for bail, seeking release from custody. The respondent, Union of India, presumably opposed the bail application, as is standard in such proceedings, though no specific arguments are recorded in the judgment. The core of the issue revolves around the petitioner's right to bail in the context of the alleged GST offense.

Sections Cited

Section 132(1)(i), Section 439

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF JANUARY, 2019 BEFORE THE HON’BLE MR.JUSTICE B.A. PATIL CRIMINAL PETITION NO.9548/2018 Between: Mr.Suhail Ahmed K., Aged about 33 years, S/o Baba Hussain, Proprietor of M/s. Apex Accounting & Tax Services, No.39, 1st Floor, Near Broadway Police Station, Mir Obedulla Road, Shivajinagar, Bengaluru – 560 051. ...Petitioner (By Sri. G. Desu Reddy, Advocate) And: Union of India, By Inspector of Central Tax, Bengaluru South Commissionerate, CR Building, Queens Road, Bengaluru – 560 001. Represented by Special Public Prosecutor, High Court Buildings, Bengaluru – 560 001. ...Respondent (By Sri. Jeevan J Neeralgi, Standing Counsel) - 2 - This Criminal Petition is filed under Section 439 of Cr.P.C. praying to enlarge the petitioner on bail and direct the respondent and jail authority to release the petitioner in O.R.No.31/2018-19 for the alleged offence P/U/S 132(1)(i) of the Central Goods and Services Tax Act, 2017 pending on the file of the learned presiding officer, Special Court for Economic Offences at Bangalore. This Criminal Petition coming on for Orders, this day, the Court made the following:

Learned counsel for petitioner has filed a memo dated 21.01.2019 seeking permission to withdraw the petition.

Memo is placed on record.

Accordingly, petition is dismissed as withdrawn. JUDGE

Psg*

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.