Case Details: Kundan Singh Versus Superintendent of CGST and Central Excise(2025) 32 Centax 159 (S.C.)
Judiciary and Counsel Details
- K.V. Viswanathan & Nongmeikapam Kotiswar Singh, JJ.
- S/Shri V. Chitambaresh, Sr. Adv., Ms Aswathi M.K., AOR & J. Arul Pragasam, Adv. for the Petitioner.
Facts of the Case
The petitioner, accused of tax evasion under Section 69 read with Section 132 of the CGST Act and the Tamil Nadu GST Act, was arrested and subsequently applied for bail. To secure release, the petitioner offered before the High Court to deposit a monetary sum within a specified period after his release. The High Court granted bail with the condition that part of the amount be deposited before release and the balance within the stipulated time. Thereafter, the petitioner filed a modification application seeking relaxation of the pre-release deposit condition, citing personal reasons such as his wife’s pregnancy and his father’s ill health. The High Court modified its earlier order, allowing the petitioner to deposit the full amount within the extended timeline, with a stipulation that failure to do so would result in cancellation of bail. The revenue challenged this order by filing a Special Leave Petition before the Supreme Court, and the matter was accordingly placed before the Supreme Court.
Supreme Court Held
The Hon’ble Supreme Court held that the petitioner had approbated and reprobated by first offering to make a monetary deposit as a condition for bail and later seeking to alter that condition based on personal circumstances. The Court emphasised that judicial processes must not be manipulated by litigants offering undertakings to secure favorable orders and subsequently resiling from them. Observing that the High Court might have adjudicated the bail application differently had the initial offer not been made, the Supreme Court set aside both the original bail and the modification orders, remanding the matter to the High Court for fresh consideration on merits. Limited interim protection from surrender was granted in view of the petitioner’s stated personal circumstances.
