Participation in an ongoing inquiry against a trader may not automatically entail arrest of the applicant. Anticipatory Bail Application is rejected, at this stage.
Section 132 of the CGST Act, 2017— Anticipatory Bail ---The applicant sought anticipatory bail against the summons issued under Section 70 of the Act. The applicant’s counsel submitted that the applicant had purchased certain goods from on regular invoices. Yet, the applicant has been summoned under Section under Section 70. The court observed that an inquiry is pending against dealer with respect to forged/false invoices prepared and issued by it. The applicant has been summoned only to establish the genuineness of the documents. At present, there is no material basis for the apprehension of arrest claimed by the applicant. Participation in an ongoing inquiry may not automatically entail arrest of the applicant. Merely because the applicant has been called upon to participate in the inquiry, does not involve an automatic accusation against the applicant and it also does not involve the risk of his arrest.
Held that:- The Hon’ble High Court rejected the application.