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Considering the peculiar health condition of the applicant/accused and the period of incarceration, the applicant/accused is ordered to be released on bail

Section 132 of the CGST Act, 2017—Bail -- The applicant seeking bail submitted that he has been falsely implicated in the present case and he is JC since 10.12.2020. All the seized documents are already in possession of the investigating agency. The custody of applicant/accused is not required in the investigation as department has not called him to record the statement since the date of his arrest. The medical condition of the applicant is very critical as he suffered brain stroke in 2007 and underwent surgery thrice and also suffered paralysis. The respondent counsel submitted that he and his wife created five bogus export firms and fraudulently availed ITC of Rs. 45.0 crores upon the strength of fake invoices. The court called a report from Medical Officer Incharge, Central Jail No.7, Dispensary Tihar, New Delhi regarding the medical condition of the applicant/accused which stated that the patient is required to be shifted to other hospital outside the jail premises immediately. The court observed that the sacrosanct right of life prevails upon any other contention of the complainant department resisting the grant of bail to the applicant/accused. The applicant/accused is reported to be in J/C since 10.12.2020. The investigation in the instant case primarily hovers around documentary evidence which is reported to be in possession of complainant department and the complainant department is not seeking any further custodial interrogation of the applicant/accused. Held that:-The Hon’ble High Court directed that the applicant to be released on bail on his furnishing bail bond in sum of Rs. 5,00,000/- with two sureties in the like amount subject to certain conditions.
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