GST: High Court Denies Bail to Woman IRS Officer involved in Rs. 70 Lakh Bribery Trap Case:

GST: High Court Denies Bail to Woman IRS Officer involved in Rs. 70 Lakh Bribery Trap Case The applicant, an Indian Revenue Service officer posted as Deputy Commissioner (CGST), Jhansi, sought bail in a case registered by the CBI alleging demand and acceptance of illegal gratification in connection with a GST investigation. The case arose after CGST officials conducted searches at the premises of two firms where undeclared stock and documents were found. It was alleged that officers demanded Rs. 1.5 crore to settle the matter and later accepted Rs. 70 lakh through intermediaries. During a trap operation conducted by the CBI, co-accused Ajay Sharma, Superintendent (CGST), was apprehended while accepting the bribe amount. A controlled call was later made between the co-accused and the applicant, during which the prosecution claimed that the applicant acknowledged receipt of the bribe amount and discussed the conversion of the money into gold. Main Issue: Whether the applicant, a senior IRS officer accused in a CBI bribery trap case involving Rs. 70 lakh, was entitled to bail in light of the recorded conversation and other material relied upon by the prosecution. HC Held: The High Court held that the material placed on record prima facie disclosed the involvement of the applicant in the alleged bribery transaction. The Court noted that during the trap operation, the co-accused was apprehended while accepting Rs. 70 lakh and thereafter a controlled call was made to the applicant. The transcript of the recorded conversation indicated acknowledgement of the receipt of the amount and a discussion regarding the conversion of the money into gold. The Court found that the prosecution had placed sufficient prima facie evidence to show applicant’s connection with the alleged demand and acceptance of illegal gratification. On the plea of the applicant that she was a woman and pregnant, the Court observed that such factors do not automatically entitle an accused to bail in serious corruption cases. The Court referred to the principle laid down by the Supreme Court in Saumya Chaurasia v. Directorate of Enforcement that the grant of bail to a woman accused is not mandatory and the court must exercise judicial discretion considering the gravity of the offence and the material on record. Thus, the Court held that no case for the grant of bail was made out and dismissed the application, while directing the trial court to conclude the trial expeditiously. To Read Full Judgment, Download PDF Given Below