Ranjitbhai Veerubhai Vanzara vs. State Of Gujarat

Held

The Court held that the applicant is entitled to regular bail. The reasoning was based on several factors, including the applicant being in jail since February 13, 2019. Crucially, the Court noted that the main accused, Madhav Gopaldas Shah and Hitendra Shah, who allegedly played a major role, had already been released on bail by the High Court. The Court also referred to the Investigating Officer's affidavit, which indicated that the applicant's alleged role was to abet these two individuals. Considering these facts and circumstances, the Court found it a fit case to exercise its discretion in favor of the applicant. The Court also took into consideration the law laid down by the Apex Court in Sanjay Chandra Vs. Central Bureau of Investigation. The applicant was ordered to be released on bail upon executing a personal bond of Rs. 10,000/- with one surety of like amount, subject to several conditions, including not misusing liberty, not acting in a manner injurious to prosecution, surrendering passport, not leaving Gujarat without permission, marking presence at the police station, and not changing residence without permission. The trial court was directed not to be influenced by the prima facie observations made in this order.

Facts

The applicant, Ranjitbhai Veerubhai Vanzara, filed an application under Section 439 of the Code of Criminal Procedure, 1973, for regular bail. The application pertains to an offense registered under File No. DC-2/ENF/AC-2/Arrest/2018-19/B.68 dated 13.02.2019, initiated by the office of the Chief Commissioner of State Tax, Gujarat State, Ahmedabad. The alleged offenses are under Sections 132(1)(b) and (c) of the Gujarat Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Act, 2017. The applicant has been in jail since February 13, 2019. The applicant's counsel argued that other main accused, Madhav Gopaldas Shah and Hitendra Shah, who played a major role, have been released on bail by the same Court. The applicant's alleged role was abetting these two individuals.

Key Issues

1. Whether the applicant is entitled to regular bail under Section 439 of the Code of Criminal Procedure, 1973, considering the nature and gravity of the offenses under Sections 132(1)(b) and (c) of the Gujarat Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Act, 2017? Petitioner's Arguments: The applicant's counsel contended that considering the nature of the offense, the applicant should be enlarged on regular bail with suitable conditions. They further argued that the main accused, Madhav Gopaldas Shah and Hitendra Shah, who allegedly played a major role, have already been released on bail by this Court. The applicant's role, as per the Investigating Officer's affidavit, was to abet these two individuals. Revenue's Arguments: The learned APP appearing on behalf of the respondent-State opposed the grant of regular bail, citing the nature and gravity of the offense.