Kirtiraj Pankajbhai Sutariya vs. State Of Gujarat
(Gujarat High Court, Gujrat)

Case Law
Petitioner / Applicant
Kirtiraj Pankajbhai Sutariya
State Of Gujarat
Gujarat High Court
Sep 14, 2022
Order No.
TR Citation
2022 (9) TR 6411
Related HSN Chapter/s
Related HSN Code


1. Though this Court by reasoned order had rejected the application by order dated 29-10-2021 passed in Criminal Misc. Application No.17573 of 2021, which came to be confirmed by the Apex Court vide order dated 09-06-2022 passed in Special Leave to Appeal (Criminal) No.2358 of 2022. However, the liberty was reserved to approach the trial Court for bail application and the observations made by this Court in the aforesaid judgment was to be treated as prima facie.

2. This application is filed by the applicant under Section 439 of the Code of Criminal Procedure, 1973 for regular bail in connection with File No. CCST/STO/Div/MINA RATHOD/2021-22/B.2 registered with the Office of the Chief Commissioner of State Tax, Enforcement, Gujarat State, Ahmedabad, for the offence punishable under Sections 132(1)(b) of the Gujarat Goods and Service Tax Act, 2017 and the Central Goods and Service Tax Act, 2017 read with Section-120(B) of the Indian Penal Code.

3. Learned Senior Advocate appearing on behalf of the applicant submits that considering the nature of offence, the applicant may be enlarged on regular bail by imposing suitable conditions.

4. On the other hand, the learned Additional Public Prosecutor appearing for the respondent-State has opposed grant of regular bail looking to the nature and gravity of the offence.

5. Learned Advocates appearing on behalf of the respective parties do not press for a further reasoned order.

6. I have heard the learned advocates appearing on behalf of the respective parties and perused the papers. Following aspects are considered :-

I) The Arrest memo dated 12-08-2021 for the offence which is of the year 2019-2021;

II) The applicant is in custody since 12-08-2021;

III) The investigation is now concluded and co-accused have been now enlarged on regular bail. Hence, applying principle of parity.

IV) Attention is drawn by the learned Senior Advocate for the applicant to the order dated 05-08-2022 passed in Criminal Misc. Application No.11390 of 2022, wherein the co-accused whose role is identical to that of the applicant, has been enlarged, though the offence against the accused is separate one, but arising out of the same series of transaction.

V) Learned Senior Advocate for the applicant has also drawn attention of this Court to the order dated 29-03-2022 passed in Criminal Misc. Application No.1722 of 2022, for which to whom the conditional bail has been granted on the ground of deposit. The Applicant is also ready & willing to make such voluntary deposits.

VI) To which, learned APP submitted that on the ground of non-cooperation, the State is proposing to move an application for cancellation of bail.

VII) Learned Senior Advocate for the applicant submitted that even from the role attributed to the applicant by the Investigating Agency, it is only to have played role of middle man, who was on the pay roll of the main accused namely- Afjal Sadikali Savjani, who has been subsequently enlarged on regular bail. Hence, applying principle of parity.

VIII) Learned Senior Advocate for the applicant under the instruction submitted that there are no other antecedents against the applicant;

IX) Learned Additional Public Prosecutor under the instructions of the Investigating Officer is unable to bring on record any special circumstances against the applicant.

This Court has taken into consideration the law laid down by the Hon’ble Apex Court in the case of Sanjay Chandra v. Central Bureau of Investigation reported in [2012] 1 SCC 40.

7. In the facts and circumstances of the case and considering the nature of the allegations made against the applicant in the First Information Report, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail.

8. Hence, the present application is allowed. The applicant is ordered to be released on regular bail in connection with File No. CCST/STO/Div/MINA RATHOD/2021-22/B.2 registered with the Office of the Chief Commissioner of State Tax, Enforcement, Gujarat State, Ahmedabad on executing a personal bond of Rs.10,000/= (Rupees Ten Thousand Only) with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions that he shall;

(a) not take undue advantage of liberty or misuse liberty;

(b) not act in a manner injurious to the interest of the prosecution & shall not obstruct or hamper the police investigation and shall not to play mischief with the evidence collected or yet to be collected by the police;

(c) surrender passport, if any, to the Trial Court within a week;

(d) not leave the State of Gujarat without prior permission of the Trial Court concerned;

(e) mark presence before the concerned Police Station once in a month for a period of six months between 11.00 a.m. and 2.00 p.m.;

(f) shall deposit an amount of Rs.20,00,000/- (Rupees Twenty Lakhs only) before the Department within the period of one month from the date of his actual release;

(g) furnish the present address of his residence to the Investigating Officer and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of Trial Court;

9. The authorities will release the applicant only if he is not required in connection with any other offence for the time being. If breach of any of the above conditions is committed, the Sessions Judge concerned will be free to issue warrant or take appropriate action in the matter.

10.Bail bond to be executed before the lower Court having jurisdiction to try the case. It will be open for the concerned Court to delete, modify and/or relax any of the above conditions, in accordance with law.

11.At the trial, the trial Court shall not be influenced by the observations of preliminary nature qua the evidence at this stage made by this Court while enlarging the applicant on bail.

12.The application is allowed in the aforesaid terms. Rule is made absolute to the aforesaid extent. Direct Service is permitted.

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