Supreme Court grants bail to person accused of GST Evasion as Accused already undergone almost 50% of the Sentence [Read Order]

The Supreme Court has granted bail to persons accused of GST Evasion as Accused have already undergone almost 50% of the sentence.

The appellant, Paresh Nathalal Chauhan has laid lot of em- phasis on the fact that the proceedings arising from eva- sion of GST were preceded by a search operation where the officers concerned occupied a house for more than a week with lady members there which has been adversely com- mented upon by the High Court and its judgement dated 24.12.2019.

He submits that in the special leave petition filed by the State while issuing notice on 16.7.2021, this Court has specifically observed that without condon- ing the conduct of the officers notice was issued because by the judgement in question the statutory protection has been waived without hearing the officers concerned.

The appellant is that he has been in custody for 25 months out of a total period of 5 years for which he can be sentenced. The in- vestigation is still stated to be pending though a complaint has been filed. He states that the endeavour of the officers is only to teach him a lesson for having initi- ated proceedings which resulted in adverse orders against them.

The division bench of Justice Sanjay Kishan Kaul and Justice M.M. Sundresh has noted that the appellant cannot be indefinitely detained in custody more so having already undergone a period of 25 months of custody when he can be sent behind bars for maximum five years. It is almost 50% of the sentence. Complaint has been filed.

“In view of the aforesaid facts and circumstances, we are inclined to grant bail to the appellant on terms and conditions to the satisfaction of the Trial Court. We have put to learned counsel for the appellant that the appellant must be careful not to indulge in any such ac- tivities in the future,” the court said.

PARESH NATHALAL CHAUHAN vs THE STATE OF GUJARAT & ANR

CITATION: 2022 TAXSCAN (SC) 107

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