Bharat Bhagwandas Soni Thro Bharatiben Bharatbhai Soni vs. State Of Gujarat

Facts

The applicant, Bharat Bhagwandas Soni, through his wife Bharatiben Bharatbhai Soni, filed an application for temporary bail for 28 days. The grounds cited were severe diabetes and breathing problems. The applicant is an accused in a case involving alleged availing of fake Input Tax Credit (ITC), stemming from File No. GEXCOM/AE/FU/506/2020, which was converted into Criminal Case No. 21149 of 2021. The applicant's presence was deemed necessary to assist his advocate during the recording of evidence, as the case primarily relies on documentary evidence. The prosecution contended that the applicant created multiple firms to facilitate the availing of fake ITC and that the investigation is ongoing, with summons issued to 38 parties and statements recorded from 13 individuals. The prosecution argued that releasing the applicant on bail could influence the ongoing investigation.

Held

The Court partly allowed the application for temporary bail. It acknowledged that the matter was at the stage of recording pre-charge evidence and that the applicant needed time to assist his advocate due to the voluminous documents involved in the case concerning fake ITC. The Court also considered the applicant's health. Consequently, the applicant was ordered to be released on temporary bail from March 22, 2022, for a period until March 30, 2022, upon furnishing a personal bond of Rs. 10,000/-. The applicant was directed to surrender to the jail authorities on March 30, 2022. The rule was made absolute to this extent.

Key Issues

1. Whether the applicant is entitled to temporary bail on grounds of illness and to assist in his defence during the recording of pre-charge evidence, considering the nature of the alleged offence of availing fake Input Tax Credit (ITC) and the ongoing investigation. Petitioner's Arguments: The applicant argued that his presence is crucial to assist his advocate in his defence, as the case is based on documentary evidence. He also cited his health condition (severe diabetes and breathing problems) as a ground for temporary bail. Revenue's Arguments: The State argued that the applicant is involved in creating multiple firms to avail fake ITC. They contended that the investigation is still in progress, and releasing the applicant on temporary bail could prejudice the ongoing investigation, as summons have been issued to numerous parties and statements have been recorded.