No pre-deposit of disputed amount can be required for anticipatory bail: HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 6 March, 2023
Latest from Taxmann
Case Details: Rajesh Kumar Dudani v. State of Uttarakhand - [2023] 148 taxmann.com 88 (SC)
Judiciary and Counsel Details
-
- Krishna Murari & Ahsanuddin Amanullah, JJ.
- Siddhartha Dave, Sr. Adv. Neeraj Chaudhari, Monisha Handa, Rajul Shrivastav, Anubhav Sharma, Advs. & Mohit D. Ram, AOR for the Petitioner.
- N. Venkataraman, A.S.G Ms Rachna Gandhi, Adv. & Atul Sharma, AOR for the Respondent.
Facts of the Case
The appellant was accused of offence of availing ITC on fake and forged invoices. It had filed application for anticipatory bail but the High Court had rejected anticipatory bail application of appellant on ground of seriousness of offence.
It filed appeal against the order of the High Court and the department pleaded that appellant shall be directed to deposit pre-deposit of 50% of allegedly evaded amount for considering bail.
Supreme Court Held
The Honorable Supreme court observed that in case of Subhash Chouhan v. Union of India [2023] 147 taxmann.com 211 (SC), this Court had not approved pre-depositing any amount as a condition for grant of bail. The Court also noted that in that case, the learned Additional Solicitor General appearing for the Union of India had fairly stated that such a condition can’t be imposed while granting bail.
Since, the facts of the present case were identical to the facts of the aforesaid case, there would be no reason to deviate from the view taken earlier. Thus, it was held that appellant would be eligible for anticipatory bail without imposing any condition of pre-deposit.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
