Paresh Nathalal Chauhan vs. The State Of Gujarat And Others
(Sc (Supreme Court), )

Case Law
Petitioner / Applicant
Paresh Nathalal Chauhan
The State Of Gujarat And Others
Sc (Supreme Court)
Feb 1, 2022
Order No.
CRIMINAL APPEAL Nos.164-165 /2022 [@ SLP [CRL.]Nos.9458-9459/2021]
TR Citation
2022 (2) TR 5738
Related HSN Chapter/s
Related HSN Code


Leave granted.

We have heard learned counsel for parties.

Learned counsel for the appellant has laid lot of emphasis on the fact that the proceedings arising from evasion 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 commented upon by the High Court and its judgment 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 condoning the conduct of the officers notice was issued because by the judgment in question the statutory protection has been waived without hearing the officers concerned.

Further submissions of learned for 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 investigation is still stated to be pending though complaint has been filed. He states that the endeavor of the officers is only to teach him a lesson for having initiated proceeding which resulted in adverse orders against them.

He has also drawn our attention to the counter affidavit filed by the State where the allegation against him is that he played an important role in execution of the scam and that confidential investigation is still under way in order to identify these persons and the role played in the execution of the scam.

On the other hand, learned ASG strongly defends the order and states that the appellant should not be enlarged on bail as he is a habitual offender who has earlier also been engaged in violation of the law as per earlier provisions. His submission is that a number of accused are absconding and only on their being in taken into custody would the root of the problem be detected where the evasion of duty is to the extent of 64 crores.

On conspectus of the aforesaid matter, we are of the view 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.

We do believe the stand of the respondent was also coloured by the proceedings taken out by the appellant/family members qua the conduct of the officers which has visited them with some adverse consequences though certain proceedings are still pending qua the same.

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 activities in the future.

The Criminal appeals accordingly stand allowed.

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