Mumbai, April 7, 2021 – A Special Court for CBI cases in Greater Mumbai today granted bail to Amit Randhawasingh Dalal, a 33-year-old Superintendent with the Central Goods and Services Tax (CGST), who was arrested in connection with a bribery case. Special Judge M. T. Asim ordered Dalal’s release on a Personal Recognizance (P.R.) bond of Rs. 50,000/- with one or more solvent sureties of the like amount.

Dalal, a resident of Nangoli, Delhi, was arrested in connection with a case registered by the CBI, ACB, Mumbai (RC 0262021A0005) under Section 7 of the Prevention of Corruption Act, with subsequent addition of Section 120B of the Indian Penal Code and Section 8 of the P.C. Act.

The Allegations: Extortion and Bribery Demand

According to the prosecution’s case, the events unfolded after a GST search operation. On February 3, 2021, a team of Central GST officials conducted a search at the residence of one Bhupendra Majethia, while Dalal conducted searches at Majethia’s office premises. The complainant was then allegedly taken to the CGST office in Nariman Point, Mumbai, and held for approximately 30 hours.

The complainant claims he was threatened and coerced into confessing GST evasion amounting to Rs. 2.46 crores. He was allegedly forced to deposit Rs. 15 lakhs around 11:30 p.m. on February 4, 2021, and post-dated cheques for Rs. 2.31 crores were also taken.

The core allegation against Dalal is that he demanded a bribe of Rs. 15 lakhs from the complainant to avoid arrest. Fearing intimidation, the complainant reportedly agreed to pay the bribe and requested a week’s time. Subsequently, on February 6, February 20, and March 14, 2021, Dalal allegedly reiterated his demand, threatening to inflate the GST evasion case to Rs. 5 crores and arrest the complainant if the bribe was not paid. He is also accused of sending WhatsApp messages with copies of summons issued to other traders, further intimidating the complainant.

Verification and Trap Operation

The complaint was verified by the CBI on March 20 and March 22, 2021, in the presence of panch witnesses. The verification reportedly confirmed that Dalal had demanded an “undue advantage” of Rs. 15 lakhs and later agreed to accept Rs. 7 lakhs to prevent further enhancement of the GST liability and arrest of the complainant.

Following consent from the Government of Maharashtra under Section 6 of the DSPE Act, 1946, a trap was laid. During this operation, another accused, Hemant J. Motivaras, was caught red-handed accepting Rs. 7 lakhs from the complainant on behalf of Dalal, reportedly at the instance of accused Gopal Bhattar, a Chartered Accountant (CA). Motivaras allegedly informed investigators that he collected the money as directed by Bhattar, who in turn stated he was acting on Dalal’s instructions.

Later, accused Ramesh Parmar, another CA, was also allegedly trapped while delivering Rs. 5 lakhs to Hemant Motivaras, which was purportedly also meant for Amit Dalal. The CBI contended that the investigation so far revealed a criminal conspiracy where Dalal, in connivance with Gopal Bhattar and Hemant Motivaras, demanded and accepted undue advantages from Bhupendra Majithia and another party.

Defense Arguments and Court’s Observations

Dalal’s counsel, Shri. Sudeep Pasbola, argued that his client was innocent and falsely implicated. He contended that phone calls with the complainant were solely related to the collection of GST amounts and post-dated cheques. Pasbola asserted that Dalal had no involvement in any illegal gratification and that his continued custody was unwarranted, especially since all searches had been carried out and no further recovery was likely. He also stated that Dalal, being a public servant, was law-abiding and would not abscond or tamper with evidence.

The CBI, represented by Special Public Prosecutor (SPP) Shri. Amrish Pandey, opposed the bail application, arguing that the investigation was at a crucial, initial stage and important witnesses, including the complainant, were yet to be examined. The CBI also claimed that Dalal was the main accused, his role was not comparable to others, and he had not cooperated, even allegedly leaving Mumbai for Delhi after the traps were laid. They expressed apprehension that Dalal might influence witnesses or tamper with evidence if released.

Special Judge M. T. Asim considered the nature and seriousness of the accusation, the severity of the offenses, the evidence collected, and the possibility of tampering or absconding. Citing precedents from the Supreme Court in Sushila Aggarwal and others Vs. State (NCT of Delhi) (2020 SCC Online SC 98) and P. Chidambaram Vs. Directorate of Enforcement (2019 SCC Online SC 1549), the judge highlighted that merely being an economic offense cannot be the sole ground to refuse bail.

The court noted that Dalal was initially remanded to police custody and then to judicial custody on March 30, 2021, indicating that his custodial interrogation was no longer required. The court also observed that both alleged bribe amounts had been recovered, and pre-trap and post-trap panchanamas were drawn. Searches at Dalal’s premises in New Delhi and Mumbai had also been conducted, and his voice sample taken.

The judge also pointed out that Dalal’s counsel stated he was already suspended, making the possibility of his access to office documents remote. Addressing the CBI’s concern about Dalal absconding, the court stated that his arrest from his New Delhi residence did not suggest he had absconded. Regarding the apprehension of influencing witnesses or tampering with evidence, the court deemed these allegations vague and of a general nature, adding that such concerns could be addressed by imposing suitable conditions.

Bail Conditions

The court allowed the bail application with the following conditions:

• Amit Randhawasingh Dalal must execute a P.R. Bond of Rs. 50,000/- with one or more solvent sureties in the like amount.
• He shall not directly or indirectly make any inducement, threat, or promise to any person acquainted with the facts of the case, or tamper with evidence.
• He must furnish his permanent residential address and mobile number to the Court and the Investigating Officer, and intimate any changes in advance.
• He shall not abscond and must make himself available for investigation, cooperate with the Investigating Officer, and attend the CBI office as and when required until further orders.
• He shall not leave India without prior permission of the Court.

The bail application now stands disposed of. The order was signed by Special Judge M. T. Asim on April 7, 2021, and uploaded on the same day.