Sparsh Soni vs. Union Of INDIA
Held
The Court allowed the bail application. The Court considered the facts and circumstances of the case, the role played by the applicant in the alleged crime, and his detention period. It noted that the trial is likely to take more time. Without commenting further on the merits of the case, the Court found it inclined to release the applicant on bail. The applicant was directed to be released on bail upon executing a personal bond of Rs. 1,00,000/- with one local surety to the satisfaction of the trial court. He is also directed to appear before the trial court on every date fixed by it.
Facts
The applicant, Sparsh Soni, is seeking a second bail application under Section 439 of the Code of Criminal Procedure. He was arrested on August 30, 2022, in connection with Crime No. 62/GST/2022-23, registered at the Central GST Police Station, Raipur. The prosecution alleges that the applicant conspired with Sh. Manoj Kumar Valecha to fraudulently avail input tax credit amounting to approximately Rs. 5.92 crores, causing a loss to the government exchequer. This conduct is alleged to be an offense under Section 132(1)(b)(c) of the CGST Act, 2017. The applicant has been in custody since his arrest. His first bail application was dismissed as withdrawn on October 18, 2022.
Key Issues
1. Whether the applicant is entitled to be released on bail, considering his alleged involvement in fraudulent input tax credit availing to the tune of Rs. 5.92 crores, an offense under Section 132(1)(b) and (c) of the CGST Act, 2017? Petitioner's Arguments: The applicant contends that he is innocent and has been falsely implicated. He argues that his arrest is based on assumption and there is no material evidence to prove his guilt. The applicant highlights that he has cooperated with the investigation, including being interrogated after issuance of summons under Section 70 of the CGST Act, 2017. He submits that further detention would serve no purpose and that the trial is likely to take considerable time, thus he should be enlarged on bail in the interest of justice. Respondent's Arguments: The learned counsel for the respondent opposes the bail application.
Sections Cited
Section 132(1)(b), Section 132(1)(c), Section 70, Section 439
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR MCRC No. 9972 of 2022 Sparsh Soni S/o Shri Anil Kumar Soni, Aged About 22 Years, R/o House No. 39, Riddhi Siddhi Residency, Avanti Vihar, Raipur, District - Raipur (C.G.) ---- Applicant Versus Union of India Through Superintendent, Central GST, Raipur, District - Raipur (C.G.) ---- Respondent For Applicant : Mr. Vivek Chopda, Adv. For Respondent : Mr. Maneesh Sharma, Adv. along with I. O. Mr. Ashish Pathak. Hon'ble Smt. Justice Rajani Dubey Order on Board 22.11.2022
The accused/applicant has moved this second bail application under Section 439 of Code of Criminal Procedure for releasing him on regular bail during trial in connection with Crime No. 62/GST/2022-23 dated 30.08.2022 registered at Police Station Central GST, Commissionerate, Raipur (C.G.) for the offence punishable under Section 132(1)(b)(c) of CGST Act, 2017. 2. First bail application of the applicant was dismissed as withdrawn on 18.10.2022 passed in MCRC No. 9010/2022. 3. As per prosecution case, the allegation against the present applicant is that he was involved in a conspiracy with Sh. Manoj Kumar Valecha in availing fraudulent input tax credit t
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