The Commissioner Cental Goods And Services Tax, Through Investigating Officer B. S. Nade vs. Kanhaiya Jha And Another

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ACB/122/2025HC BombayGSTCNR HCBM03026945202507 July 2025Bench: HON'BLE SHRI JUSTICE ARUN R. PEDNEKER2 pages
AI SummaryRemanded

Facts

This matter concerns an application for cancellation of bail filed by the Commissioner Central Goods and Services Tax, through an Investigating Officer, against Kanhaiya Jha and another. The primary issue before the High Court was the pendency of the main bail application (BA/550/2025) before the Sessions Court. The respondent's counsel, on instructions, requested that the main matter itself be decided, as the present proceedings might obstruct it. An interim order had been passed by the High Court staying an interim order of bail granted by the Sessions Court. The parties agreed to appear before the Sessions Court on 08.07.2025.

Held

The High Court, with the consent of the parties, set aside the impugned order. The Court directed the learned Sessions Court to list the main bail application (BA/550/2025) for consideration on 08.07.2025. The Sessions Court was instructed to decide the main matter uninfluenced by the observations made in the High Court's interim order dated 05.07.2025 and the earlier impugned order dated 04.07.2025. The parties were granted the liberty to make submissions on merits before the Sessions Court, which would then decide the matter in accordance with law. The application for cancellation of bail was disposed of with these directions.

Key Issues

1. Whether the High Court should decide the main bail application (BA/550/2025) directly, or direct the Sessions Court to proceed with its decision, considering the pendency of the application for cancellation of bail before the High Court. Petitioner's Argument: The petitioner, represented by Mr. Ajay G. Talhar, sought the cancellation of bail. The judgment does not explicitly record arguments from the petitioner regarding the procedural direction. Respondent's Argument: The respondent, represented by Mr. R. F. Totala, submitted that the main bail application was pending before the Sessions Court and that the present proceedings might obstruct it. On instructions, the respondent requested that the main matter before the Sessions Court be decided. The respondent also indicated that parties would appear before the Sessions Court on 08.07.2025.

AI-generated summary — verify with the full judgment below

1 ACB122.2025 IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD 901 APPLICATION FOR CANCELLATION OF BAIL NO. 122 OF 2025 THE COMMISSIONER CENTAL GOODS AND SERVICES TAX, THROUGH INVESTIGATING OFFICER B. S. NADE VERSUS KANHAIYA JHA AND ANOTHER ... Advocate for Applicant : Mr. Ajay G. Talhar Advocate for Respondent No.1: Mr. R. F. Totala a/w. Mr. Rahul Totala a/w. Mr. Swapnil Lohiya a/w. Mr. Vedant Kabra ... CORAM : ARUN R. PEDNEKER, J. DATE : 07.07.2025 PER COURT:

1.

Mr. R. F. Totala, learned counsel for respondent no.1, on instructions, submits that the main matter (BA/550/2025) is pending before the Sessions Court and listed today. In any event, there is an interim order passed by this court staying the interim order of bail granted by the Sessions Court. Pendency of the present proceedings may obstruct his main matter (BA/550/2025). As such, on instructions, he submits that the main matter (BA/550/2025) itself be decided.

2.

The main bail application (BA/550/2025) is listed before the learned Sessions Court today. However, the learned counsel appearing for the parties are present before this court. Learned counsel for the parties 2025:BHC-AUG:17327

2 ACB122.2025 submits that they will appear before the learned Sessions Court tomorrow i.e. on 08.07.2025, at 10:30 a.m.

3.

With consent of the parties, the impugned order is set-aside. The learned Sessions Court is directed to list the main matter (BA/550/2025) tomorrow i.e. on 08.07.2025 for consideration. The learned Sessions Court to decide the main matter (BA/550/2025) uninfluenced by the observations of this Court in the interim order dated 05.07.2025 and of it’s earlier; impugned order dated 04.07.2025. 4. The parties are left open to make submissions on merits before the learned Sessions Court and the court would decide the same in accordance with law.

5.

In view of the above, the impugned order is set aside and the application stands disposed of with directions as above.

[ARUN R. PEDNEKER, J.] marathe

Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.