Bhajanlal Malaram (Asuram) Bishnoi vs. State Of Gujarat

Held

The High Court allowed the application for regular bail. The Court, after considering the facts of the case, the nature and gravity of the allegations, and the role attributed to the accused, found it to be a fit case to exercise its discretion. The Court took into account the petitioner's submission regarding the possibility of recovery by the Department and the fact that the petitioner has no criminal antecedents. While acknowledging the substantial amount involved, the Court was inclined to consider the petitioner's case. The Court also referred to the law laid down by the Hon'ble Apex Court in Sanjay Chandra Vs. Central Bureau of Investigation. The petitioner 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 conditions, including not misusing liberty, not acting prejudicially to the prosecution, surrendering his passport, not leaving India without permission, marking presence at the police station, and not changing residence without prior permission. The Court also directed that the trial court should not be influenced by the prima facie observations made in the order.

Facts

The petitioner, Bhajanlal Malaram (Asuram) Bishnoi, filed an application under Section 439 of the Code of Criminal Procedure, 1973, seeking regular bail. The application pertains to a complaint filed by the Additional Commissioner of State Tax, Enforcement, Ahmedabad, concerning alleged offenses under Sections 132(1)(c) and (d) of the Gujarat GST Act, 2017. The core allegation is the wrongful availment of input tax credit. The petitioner has been in jail since October 28, 2020, and claims no prior criminal antecedents. The State opposed the bail application, highlighting the substantial amount involved, stated to be over Rs. 9.00 crores.

Key Issues

1. Whether the petitioner is entitled to regular bail in connection with the alleged wrongful availment of input tax credit under Sections 132(1)(c) and (d) of the Gujarat GST Act, 2017, considering his period of incarceration and alleged lack of criminal antecedents? The petitioner argued that the Department can rectify and recover the amount for wrongful availment of input tax credit, and therefore, no criminal liability should be fastened. He also submitted that he has no criminal antecedents and has been in jail since October 28, 2020. The State, represented by the learned APP, opposed the grant of bail, emphasizing the gravity of the offense and the huge amount of over Rs. 9.00 crores illegally availed.