Nilesh Swarupchand Mali vs. State Of Gujarat

Held

The Court held that the applicant is entitled to be enlarged on regular bail. The Court considered the fact that the applicant allegedly took undue advantage by forging documents and claiming input tax credit. It also noted that the investigation has concluded, a charge-sheet has been filed, and some co-accused have been released on bail. In the larger interest of justice, the Court exercised its judicial discretion to grant bail. The applicant was ordered to be released on a personal bond of Rs. 15,000/- with one surety of the like amount, subject to several conditions, including not misusing liberty, not acting against prosecution interests, surrendering his passport, not leaving India without permission, marking presence at the police station periodically, furnishing his address, and not alienating any landed property without prior permission. The Court also directed the highest officer of the Sales Tax Department to personally look into the matter and initiate proceedings for the recovery of any undue money or benefit taken as input tax credit.

Facts

This is a bail application filed under Section 439 of the Code of Criminal Procedure by Nilesh Swarupchand Mali. The applicant is seeking regular bail in connection with CR No. I-04 of 2017, registered with CID Crime Police Station, Ahmedabad Zone. The FIR was lodged for offences under Sections 120(b), 406, 409, 420, 465, 467, 468, 471, 474, 477(a) of the Indian Penal Code and Sections 85(1)(b)(c)(e)(f), 85(2)(j), and 85(4) of the Gujarat Value Added Tax, 2003. The applicant allegedly forged documents and claimed input tax credit. The investigation has concluded, and a charge-sheet has been filed. Some co-accused have already been granted bail.

Key Issues

1. Whether the applicant is entitled to regular bail in connection with CR No. I-04 of 2017, considering the nature and gravity of the alleged offences under the Indian Penal Code and the Gujarat Value Added Tax Act, 2003? Petitioner's Arguments: The petitioner argued that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions. The petitioner also highlighted that the charge-sheet has been filed after the conclusion of the investigation and that some co-accused have already been granted bail. Revenue/State's Arguments: The respondent-State opposed the grant of regular bail, citing the nature and gravity of the offence.