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The court is constrained to adjourn the matter because the issue of life and liberty of applicant/accused cannot be decided on the basis of a half baked status report

Section 132 of the CGST Act— Bail --The applicant moved bail application. The applicant submitted that the department is maliciously and mischievously saving the real culprits, who enjoyed the proceeds of crime i.e. availed the ITC are moving scot free and the department is deliberately screening the real culprits. Further, none of the firms which are availing ITC belonged to the applicant/accused. This court directed the concerned Addl. Commissioner AE to file a comprehensive report regarding the liability of the applicant. The Counsel submitted that while disposing of the bail application CMM has passed certain observations to the effect that not only in the instant matter but even in another cases, that certain other offences under the provisions of IPC have been commissioned, as such, directed the respondent to lay down a policy, so that the offenders are brought to book and the offences committed are thoroughly investigated. The direction passed by the Ld. CMM appears to have not been paid any heed by the concerned quarter. The court observed that the issue of life and liberty of applicant/accused cannot be decided on the basis of a half baked status report filed by the complainant department. Held that:- The Hon’ble High Court directed the respondent that a comprehensive report regarding the action taken by the complainant department, pursuant to the directions of Ld. CMM, shall be filed before this court on or before 15.10.2020.