Ashish Bansal vs. Union Of INDIA

Held

The Court allowed the bail application. The Court noted that the applicant's arrest date (February 7, 2023) and the completion of investigation with the filing of the charge-sheet were not disputed by the respondent. The Court considered the applicant's pre-trial detention period of approximately 16 months. Citing the Supreme Court's observations in Sanjay Chandra vs. Central Bureau of Investigation, which emphasized that custody may not be necessary for further investigation once a charge-sheet is filed, and the Supreme Court's decision in Paresh Nathalal Chauhan vs. State of Gujarat, where bail was granted for offences under Section 132 of the GST Act considering the period of detention, the Court found it inclined to grant bail. The Court directed the applicant's release on bail upon furnishing a bond of ₹1,00,000/- with one local surety, subject to conditions including regular appearance before the Trial Court, not tampering with witnesses, and the possibility of bail cancellation if involved in similar future offences. The Court explicitly stated it was not commenting on the merits of the case.

Facts

The applicant, Ashish Bansal, is seeking a second bail application under Section 439 of the CrPC. He was arrested on February 7, 2023, in connection with Crime No. 167/2021-22 registered by the Directorate General of Intelligence, GST, Raipur, for alleged offences under Sections 16, 132(1)(b) & 132(1)(c) of the GST Act, 2017. The prosecution alleges that the applicant, as a partner in three firms, engaged in paper transactions with other entities, issuing invoices without actual supply of goods, thereby availing Input Tax Credit (ITC) and defrauding the government. A complaint was filed after obtaining the required sanction. The applicant has been in custody for approximately 16 months. His first bail application was dismissed as the investigation was ongoing. The applicant contends that the investigation is now complete, a charge-sheet has been filed, and his pre-trial detention period is substantial. He also highlights his heart ailment and the compoundable nature of the offence.

Key Issues

1. Whether the applicant is entitled to be released on bail given the completion of investigation and filing of charge-sheet, considering his period of pre-trial detention (Section 439 CrPC read with Section 132 GST Act, 2017)? Applicant's arguments: The applicant argues that he has been in custody for about 16 months, and since the investigation is complete and the charge-sheet has been filed, his further custody is not necessary. He relies on the case of Paritosh Kumar Singh vs. Sr. Intelligence Officer, where bail was granted under similar circumstances. He also submits that the offence under Section 132 of the GST Act is compoundable and he is willing to deposit any ascertained liability. Furthermore, he points to his severe heart ailment as a ground for bail, supported by medical documents. Respondent's arguments: The respondent does not dispute the completion of the investigation and the filing of the charge-sheet. However, they raise an objection to the bail prayer, noting that the applicant is a resident of Kolkata and that during the search, pamphlets and fake rubber stamps were seized. They also mention that the applicant registered 26 companies across India using a specific modus operandi to commit the crime.