Bharatbhai Bhagwandas Soni vs. State Of Gujarat

Facts

This matter concerns a criminal miscellaneous application filed under Section 439 of the Code of Criminal Procedure by Bharatbhai Bhagwandas Soni seeking regular bail. The applicant was arrested in connection with File No.GEXCOM/AE/FU/506/2020, registered with the Office of the Commissioner, Central GST & Central Excise, Ahmedabad North. The alleged offences are under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Service Tax, 2017. The charge sheet has been filed, and the applicant has been in custody since January 4, 2021. The investigation is complete and relies on documentary evidence. The offences are triable by a Magisterial Court, and given the court's pendency, a speedy trial is unlikely, raising concerns of pre-trial conviction.

Held

The Court allowed the application for regular bail. The primary reasoning was that the charge sheet had been filed, the investigation was complete, and the applicant had been in custody since January 4, 2021. The Court noted that the offences alleged were punishable under Sections 132(1)(b) and 132(1)(c) of the CGST Act, 2017, and were triable by a Magisterial Court. Given the pendency of cases before the concerned Magisterial Court, there was no likelihood of the trial commencing and concluding in the near future. Refusal of bail under these circumstances would amount to pre-trial conviction, which is prohibited. The Court also considered that the applicant had deep roots in society and no apprehension was expressed regarding the applicant fleeing or tampering with evidence. The bail was granted subject to stringent conditions, including a bail bond of Rs. 1,00,000/-, not misusing liberty, not acting prejudicially to the prosecution, not leaving Gujarat without prior permission, furnishing and not changing residence without permission, cooperating with the investigating agency, and appearing fortnightly and attending court regularly. The Court also directed that the trial court should not be influenced by the preliminary observations made by the High Court while granting bail.

Key Issues

1. Whether the applicant is entitled to regular bail under Section 439 of the Code of Criminal Procedure in connection with offences under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Service Tax, 2017, considering the charge sheet has been filed, the investigation is complete, and the applicant has been in custody since January 4, 2021. Petitioner's Contention: The petitioner argued that the charge sheet has been filed, the investigation is complete, and the applicant has been incarcerated since January 4, 2021. The offences are triable by a Magisterial Court, and due to court pendency, a trial is unlikely to commence and conclude soon, making refusal of bail tantamount to pre-trial conviction. The applicant has deep roots in society, and there is no apprehension of fleeing or tampering with evidence. Revenue's Contention: The judgment does not record any specific arguments made by the revenue or the State in opposition to the bail application.