Prayer in this petition is for grant of anticipatory bail to the petitioner for offences under Section 132 (1) (b) & (c) punishable under Section 132 (1) (i) of the Central Goods & Service Tax Act, 2017, registered by the respondent. Notice issued to respondent- complainant.
Section 132 of the CGST Act, 2017— Bail -- The applicant prayed for grant of anticipatory bail for offences under Section 132 (1) (b) & (c). The petitioner counsel submitted that son of the petitioner was arrested on 11.11.2020 and when his statement was recorded, it surfaced that he was the person, who was managing the affairs of all the firms, though the petitioner, being his mother, was partner of four firms. The petitioner is a housewife, aged about 53 years, and has no criminal antecedents and is ready to join investigation.
Held that:-The Hon’ble Court held that in the event of arrest, the petitioner be released on interim bail subject to her furnishing personal bonds and surety to the satisfaction of Arresting/Investigating Officer. However, the petitioner shall join the investigation as and when called upon to do so.
Prayer in this petition is for grant of anticipatory bail to the petitioner for offences under Section 132 (1) (b) & (c) punishable under Section 132 (1) (i) of the Central Goods & Service Tax Act, 2017, registered by the respondent. Notice issued to respondent- complainant.
Section 132 of the CGST Act, 2017— Bail -- The applicant prayed for grant of anticipatory bail for offences under Section 132 (1) (b) & (c). The petitioner counsel submitted that son of the petitioner was arrested on 11.11.2020 and when his statement was recorded, it surfaced that he was the person, who was managing the affairs of all the firms, though the petitioner, being his mother, was partner of four firms. The petitioner is a housewife, aged about 53 years, and has no criminal antecedents and is ready to join investigation.
Held that:-The Hon’ble Court held that in the event of arrest, the petitioner be released on interim bail subject to her furnishing personal bonds and surety to the satisfaction of Arresting/Investigating Officer. However, the petitioner shall join the investigation as and when called upon to do so.