{"id":289398,"date":"2023-04-13T13:30:54","date_gmt":"2023-04-13T08:00:54","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=289398"},"modified":"2023-04-21T08:40:19","modified_gmt":"2023-04-21T03:10:19","slug":"sc-set-aside-condition-of-deposit-rs-2-crores-for-bail-under-section-132-of-gst-act-legal-research-legal-news-updates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/13\/sc-set-aside-condition-of-deposit-rs-2-crores-for-bail-under-section-132-of-gst-act-legal-research-legal-news-updates\/","title":{"rendered":"Supreme Court deprecates condition of deposit for bail in offences u\/s 132 GST Act"},"content":{"rendered":"<p><script type=\"text\/javascript\">\n\u00a0\u00a0\u00a0 document.title = 'SC set aside condition of deposit for bail in 132  GST Act | SCC Blog'\n\u00a0\u00a0\u00a0 document.querySelector('meta[name=\"description\"]').setAttribute(\"content\", \"Supreme Court set aside condition by Rajasthan High Court requiring deposit of Rs 2 crores for bail in 132 GST Act in the offence of evading tax.\");\n<\/script><\/p>\n<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><b>Supreme Court:<\/b> In an appeal arising out of impugned order of Rajasthan High Court imposing a condition to deposit Rs. 2 crores for grant of bail in offence of evading tax, the Division- Bench of S. Ravindra Bhat and Dipankar Datta, JJ., set aside the condition requiring the appellant to deposit Rs. 2 crores for bail.<\/p>\n<p style=\"margin-bottom: 3%;\">In the matter at hand, the High Court imposed a condition of deposit of Rs. 2 crores upon the appellant, for the grant of bail. The appellant was accused of evading tax and deriving the benefit of input-tax credit to the tune of Rs. 11.3 crores. Aggrieved by the decision of the High Court, the appellant has appealed before the Court.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court said that such onerous condition cannot be imposed for bail, and deprecated the condition set by the High Court. Placing its reliance on <i>Subhash Chouhan<\/i> v. <i>Union of India<\/i>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/fn27KeUv\" target=\"_blank\" rel=\"noopener\">2023 SCC OnLine SC 110<\/a>, the Court set aside the condition requiring the appellant to deposit Rs. 2 crores for the purpose of granting bail for an offence under Section 132 of Goods and Services Tax Act, 2017. Further, the Court allowed the appellant to seek withdrawal of the amount already deposited for the bail, but the appellant shall comply with other imposed conditions necessary for the bail.<\/p>\n<p style=\"margin-bottom: 3%;\">Thus, the Court allowed the appeal and ordered pending applications to be disposed of.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Yashik Jindal v. Union of India, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/4780W1uw\" target=\"_blank\" rel=\"noopener\">2023 SCC OnLine SC 417<\/a>, decided on 28-03-2023<\/span>]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><i>The Supreme Court said that onerous condition requiring deposit of Rs. 2 crores cannot be imposed for bail.<\/i><\/p>\n","protected":false},"author":67011,"featured_media":289414,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[56787,56788,6241,43994,5363],"class_list":["post-289398","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-bail-deposit-amout","tag-condition-for-bail","tag-gst","tag-gst-act","tag-supreme-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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