Ankit Ramchandra Kabra vs. State Of Gujarat

Held

The Court held that the applicant was entitled to be enlarged on bail. The Court considered the alleged offences under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017, which carry a maximum sentence of five years. It was noted that the applicant had been in custody for approximately 55 days, and a complaint had not yet been filed by the respondent. The Court also observed that the investigation was almost over and the respondent had not requested further remand. The Court exercised its discretion to enlarge the applicant on bail, imposing several conditions, including furnishing a bail bond, not misusing liberty, not acting in a manner injurious to the prosecution, surrendering his passport, not leaving the State of Gujarat without permission, marking presence with the DGGI for two months, cooperating with the investigation, furnishing his address, and filing an undertaking not to transfer or alienate his immovable properties until the GST amount is ascertained. The Court directed that the applicant be released on bail upon fulfillment of these conditions.

Facts

This is an application for regular bail filed by Ankit Ramchandra Kabra under Section 439 of the Code of Criminal Procedure. The applicant was arrested on July 21, 2019, in connection with a case registered with the Directorate General of GST Intelligence (DGGI), Zonal Unit, Ahmedabad, for offences under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017. The applicant's counsel stated that the applicant was willing to file an undertaking not to transfer or alienate his immovable properties until the GST amount, if any, levied against him is ascertained. The DGGI opposed the grant of bail. The Court noted that the applicant had been in custody for approximately 55 days, a complaint had not yet been filed, and the investigation was almost complete.

Key Issues

1. Whether the applicant is entitled to regular bail under Section 439 of the Code of Criminal Procedure, considering the nature and gravity of the offences under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017? Petitioner's Arguments: The petitioner argued that he was ready to file an undertaking not to transfer or alienate his immovable properties until the GST amount was ascertained. He also submitted that considering the nature of the offence and the fact that the investigation was almost over and no complaint had been filed, he should be enlarged on bail with suitable conditions. Revenue's Arguments: The learned APP and learned Standing Counsel for the State opposed the grant of bail, citing the nature and gravity of the alleged offences.