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Rajasthan High Court · body

2019 DIGILAW 1416 (RAJ)

Manjeet Kaur Bansal v. Union Of India

2019-05-09

INDERJEET SINGH

body2019
JUDGMENT Inderjeet Singh, J. - The present bail application has been filed under Section 439 Cr.P.C., 1973 The petitioner has been arrested in connection with Case No. DGGI/JZU/INV/Gr-F/ST-GST/37/2018-19 registered by Directorate General of G.S.T. Intelligence, Jaipur Zonal Unit for offence(s) under Sections 89(1)(d) & 89(1)(ii) of Finance Act,1994. 2. Counsel for the petitioner submits that the petitioner is a widow lady, aged 57 years and she is in custody since 29.03.2019. Counsel further submits that the Director General, GST Intelligence, Jaipur Zonal Unit has issued a show cause notice on 01.04.2019 to M/s. Dynamic Team Security Services Private Limited for not depositing the due amount of service tax to the tune of Rs. 2,97,11,086/- with the Department. Counsel further submits that the petitioner has been Director in the said company and in the show cause notice the Department has mentioned that as against Rs. 2,97,11,086/-the company has deposited only Rs. 12 lacs against the due service tax. Counsel further submits that after arrest of the petitioner she has shown her bona fides and deposited the amount of Rs. 1 Crore with the Department vide E-challan dated 08.05.2019. Counsel further submits that there is a separate mechanism for adjudication of the dispute between assessee & the department as provided under Section 73 (2) of the Finance Act, 1994 but no such process has been initiated by the Department as yet in the present matter. 3. Mr. R.D. Rastogi, Learned Additional Solicitor General-cum-Special Public Prosecutor, appearing for Union of India, assisted by Mr. Akshay Bhardwaj Adv., Mr. Amitosh Pareek & Mr. Chandra Shekhar Sinha Adv., opposed the bail application and submitted that the petitioner is a habitual offender and she was also a director in another firm/company M/s. Wisdom Guards Pvt. Ltd. and the said company has also not deposited the due amount of service tax with the department for which adjudication process has already been completed and further submitted that the present matter relates to economic offence and relied upon the judgment passed by the Hon'ble Supreme court in the matter of Y.S. Jagan Mohan Reddy vs. Central Bureau of Investigation, reported in (2013) 7 SCC 439 and submitted that the petitioner is not entitled to bail in view of the judgment passed by the Hon'ble Supreme Court in the matter (supra). 4. Heard learned counsel for the parties and perused the material placed for perusal during the course of arguments. 4. Heard learned counsel for the parties and perused the material placed for perusal during the course of arguments. 5. In the facts and circumstances of the present case, without expressing any opinion on the merits of the case, I deem it just and proper to release the petitioner on bail under Section 439 Cr.P.C., 1973 as the petitioner is a lady and out of total outstanding amount of Rs. 2,97,11,086/-, the company of which the petitioner is a Director has already deposited an amount of service tax to the tune of Rs. 1.12 Crore with the department. 6. Accordingly, the bail application under Section 439 Cr.P.C., 1973 is allowed and it is ordered that the accused-petitioner Manjeet Kaur Bansal W/o Late Shri Ajay Pal Singh Bansal shall be released on bail provided she furnishes a personal bond in the sum of Rs. 1,00,000/- with two sureties of Rs. 50,000/- each to the satisfaction of the learned trial Judge for her appearance before the court concerned on all the dates of hearing as and when called upon to do so and it is also stipulated that the petitioner shall not leave India without prior permission of the trial Court.