This is an application under Section 439 of the Cr.P.C. with a prayer for enlarging the petitioner on bail on any condition with complaint case being C-04/2020 under Section 69 read with Section 132(1)(d) and 132(5) of the CGST Act, 2017 pending in the Court of learned Additional Chief Judicial Magistrate, Sealdah.

It is submitted that DGGI had already completed preliminary investigation, examined the material witnesses and even seized documents relating to the payment of GST along with 4 nos. of CPUs of desktop computers as such there is nothing remain to be seized further. Accordingly, the petitioner has sought to be released on bail.

It is also submitted that the authorized signatory of the company had written to the Additional Assistant Director, DGGI, Bhubaneshwar regretting non-payment of dues to the Government authorities on time despite best intention of no default and accordingly requested the GST authority to grant 4 months’ time for completion of the entire process and subsequent 14 months for repayment of the entire dues for which the petitioner and its company is obliged and is liable.

My attention is invited to the questionnaires 13, 14, 16, 17, 19, 26, 27 and 57 and it is revealed that the petitioner has admitted liability arising out of the activities which is around ₹ 22.8 crores and he has admitted liability of ₹ 12.39 crores not having repaid for the period from December, 2018 to March, 2019.

Therefore, I find that there has been default on the part of the petitioner in not complying with procedures under GST for the payment of revenue to the GST authority.

Considering the gravity of the offence, the prayer for bail is refused.

However, I make it clear that since the petitioner and its company has already made a request to the GST authority in the nature of compounding of the offence upon payment of the GST dues, the GST authority, on its own, can deal with the request of the prayer so made with a object in mind to compound the offence.

Thus, application for bail being CRM 496 of 2020 is dismissed.