Praveen Jangir S/O Mohan Lal Jangir vs. Union Of INDIA

Held

The Court allowed the bail application under Section 439 Cr.P.C. The Court considered the totality of the facts and circumstances, the custody period of the petitioner, and the likelihood of the proceedings taking time to conclude. Without expressing any opinion on the merits of the case, the Court found it just and proper to grant bail. The petitioner was directed to be released on bail upon furnishing a personal bond of Rs. 50,000/- with two sureties of Rs. 25,000/- each to the satisfaction of the learned trial court. He is required to appear before the trial court on every date of hearing and whenever called upon until the completion of the trial.

Facts

The petitioner, Praveen Jangir, is seeking bail under Section 439 Cr.P.C. in connection with Complaint No.IV(06)83/AE/JPR/2021/pt. The complaint was filed for offences punishable under Section 132(1)(b) and (c) of the Central Goods and Services Tax Act, 2017. The petitioner has been in custody since August 2, 2021. The respondent, Union of India, through the Anti-Evasion, Central Goods and Services Tax Commissionerate, Jaipur, opposes the bail application, stating that the matter involves a huge amount. The Court heard arguments from both sides and perused the available material.

Key Issues

1. Whether the petitioner is entitled to bail under Section 439 Cr.P.C. in connection with the alleged offences under Section 132(1)(b) and (c) of the Central Goods and Services Tax Act, 2017, considering his custody period and the nature of the offence? Petitioner's Contentions: The petitioner argued that the offence is triable by a Magistrate and is compoundable by the Commissioner under Section 138 of the Act. He also submitted that he has no criminal antecedents. Respondent's Contentions: The respondent vehemently opposed the bail application, submitting that the matter involves a huge amount and sought more time to argue the case.