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IRFAN MOHAMADFIRDOS KOTHI vs. THE STATE OF GUJARAT & ANR
(Supreme Court)

Hon'ble Judges:

KRISHNA MURARI
SANJAY KAROL
Pet. Counsel
A. Rasheed Qureshi
Pawan Kumar Sharma
Arun Adhlakha
Res. Counsel
Swati Ghildiyal
Devyani Bhatt
Archana Pathak Dave

Petitioner / Applicant

IRFAN MOHAMADFIRDOS KOTHI

Respondent THE STATE OF GUJARAT & ANR
Court

SC (Supreme Court)

Date Mar 27, 2023
Order No.

CRIMINAL APPEAL NO. 941 /2023 (@ SLP (CRL.)NO. 1156/2023 ) SLP(Crl) No. 1259/2023

Citation

2023(3) TAXREPLY 7817
Original Order
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ORDER

ORDER Leave granted. Heard learned counsel for the parties. The challenge in this appeal has been made to the order dated 28.02.2022 passed by the High Court of Gujarat granting bail to the appellant subject to certain conditions. One of the conditions was that the appellant shall deposit a sum of Rs.1.5 crores within a period of 12 weeks from the date of his actual release. It is this condition, which is under challenge in the present proceedings before us. Learned counsel appearing for the appellant submits that the condition to deposit Rs. 1.5 crores within 12 weeks from the date of his actual release as a pre-requisite condition for the bail is not sustainable inasmuch as the First Information Report was in respect of wrongfully availing the Input Tax Credit. It is further submitted that there is no final assessment in this regard under the GST Act. Hence it cannot be presumed that the appellant is under a legal liability to pay the said amount. In on....

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