(2023) taxcode.in 09 SC
IN THE SUPREME COURT OF INDIA
Irfan Mohamadfirdos Kothi
v.
The State of Gujarat and Anr.
Criminal Appeal No…/2023 (@ SLP (Crl.)No. 1156/2023 )
Decided on 27-Mar-23
Mr. Justice Krishna Murari and Mr. Justice Sanjay Karol
Add. Info:
Impugned Order:
Brief about the decision:
Judgment/Order:
O R D E R
Leave granted.
Heard learned counsel for the parties.
The challenge in this appeal has been made to the order dated 28.02.2022 passed by the High Court of Gujarat granting bail to the appellant subject to certain conditions.
One of the conditions was that the appellant shall deposit a sum of Rs.1.5 crores within a period of 12 weeks from the date of his actual release. It is this condition, which is under challenge in the present proceedings before us.
Learned counsel appearing for the appellant submits that the condition to deposit Rs. 1.5 crores within 12 weeks from the date of his actual release as a pre-requisite condition for the bail is not sustainable inasmuch as the First Information Report was in respect of wrongfully availing the Input Tax Credit.
It is further submitted that there is no final assessment in this regard under the GST Act. Hence it cannot be presumed that the appellant is under a legal liability to pay the said amount.
In one of the identical matters, i.e. Criminal Appeal No.186 of 2023, Mr. K.M. Nataraj, learned ASG appearing for the Union of India/State had fairly stated that such a condition cannot be imposed while granting bail.
Considering the above facts and circumstances, in our considered opinion, the condition directing the appellant to deposit a sum of Rs.1.5 crores within 12 weeks from the date of his actual release is not liable to be sustained and is hereby set aside.
The rest of the conditions in the impugned order granting bail are sustained.
The appeal accordingly, stands allowed to that extent. Pending application(s), if any, shall stand disposed of.
…………………..J.
( KRISHNA MURARI )
…………………..J.
( SANJAY KAROL )
NEW DELHI
27th MARCH, 2023
Original judgment copy is available here.