Ravi Jayantilal Patel vs. State Of Gujarat

Facts

The petitioner, Ravi Jayantilal Patel, filed an application under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) for regular bail. The application was in connection with a case registered under the Central Goods and Service Tax Act, with File No. DGGI/AZU/Gr.C/12(4)21/2024-25 at Ahmedabad. The prosecution alleged that the applicant engaged in fictitious transactions with several firms and fraudulently availed Input Tax Credit (ITC) amounting to Rs. 14,20,91,677/-. The applicant had been in custody since March 5, 2025. He had already deposited Rs. 12,06,50,000/- of the disputed amount and expressed willingness to deposit the remaining balance.

Held

The Court allowed the application for regular bail. It considered the established principles for granting bail, including the prima facie case, availability of the accused at the time of trial, and the possibility of tampering with witnesses. The Court noted that the applicant had been in custody since March 5, 2025, and had already deposited a significant portion of the disputed amount (Rs. 12,06,50,000/-). Furthermore, the applicant's counsel made a statement that the applicant was ready to deposit the remaining outstanding amount, and a Demand Draft for this purpose was ready. The Court found that these factors, coupled with the applicant's willingness to comply with all conditions, made the application deserving of consideration. The applicant was ordered to be released on bail upon furnishing a personal bond of Rs. 10,000/- with one surety of like amount, subject to several stringent conditions, including not tampering with evidence, maintaining law and order, providing address and contact details, filing an affidavit of immovable properties, marking presence at the police station monthly, not leaving India without permission, and surrendering his passport. The Court also directed the applicant to deposit the remaining amount before the Registry. The trial court was cautioned not to be influenced by the prima facie observations made in this order.

Key Issues

1. Whether the applicant is entitled to be released on regular bail under Section 483 of the BNSS, considering the nature and gravity of the alleged offence under the Central Goods and Service Tax Act? 2. Whether the applicant's willingness to deposit the outstanding amount and his compliance with bail conditions warrant his release? The petitioner argued that he has a good reputation, no useful purpose would be served by keeping him in jail indefinitely, and he is ready to abide by all conditions. The State, through the learned APP, vehemently opposed the bail application, citing the nature and gravity of the offence. Respondent No. 2 contended that the applicant engaged in clandestine transactions and misused ITC worth Rs. 14,20,91,677/-, urging dismissal of the application. The petitioner also relied on the catena of decisions of the Hon'ble Supreme Court regarding bail considerations and the case of Sanjay Chandra v. C.B.I.