Jagdish Sureshbhai Dataniya @ Jagdish Dutt vs. State Of Gujarat

Facts

The petitioner, Jagdish Sureshbbhai Dataniya, filed an application under Section 439 of the Code of Criminal Procedure, 1973, seeking regular bail. The application pertains to a case registered on August 20, 2020, with the Assistant Commissioner of State Tax-1, Enforcement Division-4, for alleged offences under Sections 132(1)(b) and (c) of the Gujarat GST Act, 2017, and the Central Goods and Services Tax Act, 2017. The petitioner has been in jail since August 20, 2020. The investigation concerning the applicant has concluded, and a complaint has been filed. The petitioner's counsel highlighted that a co-accused, Bimal Mehta, who was not previously arrested, was arrested on February 15, 2021. The respondent-State opposed the bail application due to the nature and gravity of the offence.

Held

The Court held that the petitioner is entitled to be enlarged on regular bail. The Court considered several aspects, including the date of registration of the complaint (August 20, 2020), the date of the alleged offence (August 20, 2020), the period the applicant has been in jail (since August 20, 2020), the conclusion of the investigation concerning the applicant, and the filing of the complaint. The Court also noted the maximum sentence that could be imposed and the fact that a co-accused was arrested much later. Crucially, the learned APP, under instructions from the Investigating Officer, was unable to present any special circumstances against the applicant. The Court, without discussing the evidence in detail, prima facie opined that it was a fit case to exercise discretion and grant bail. The ratio decidendi is that when the investigation is concluded, the accused has been in jail for a significant period, and the prosecution cannot present special circumstances against the accused, bail may be granted, especially when the gravity of the offence is considered alongside these factors. The applicant 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.

Key Issues

1. Whether the petitioner is entitled to be enlarged on regular bail under Section 439 of the Code of Criminal Procedure, 1973, considering the facts and circumstances of the case, the stage of investigation, and the alleged offences under Sections 132(1)(b) and (c) of the Gujarat GST Act, 2017, and the Central Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that considering the nature of the offence, they should be granted regular bail with suitable conditions. They also pointed out that a co-accused, Bimal Mehta, who was not arrested earlier, was arrested on February 15, 2021, implying a potential parity argument or a shift in the investigation's focus. Respondent's Contention: The respondent-State, through the learned APP, opposed the grant of regular bail, citing the nature and gravity of the offence. The respondent was unable to bring on record any special circumstances against the applicant under instructions from the Investigating Officer.