The investigation in this case may go on. However, no coercive steps will be taken against the petitioners including arrest.
Section 132 of the CGST Act, 2017— Anticipatory Bail -- The petitioner prayed for anticipatory bail for the offences under Sections 132 (1) (i) read with Section 132(1) and (f) of the Act, 2017. The counsel for the petitioners submitted that the only allegation against the petitioners in the entire complaint is that they are intermediaries, who helped in rotating the money between the buyers and sellers of various goods and services, who are arrayed as other accused in this complaint. None of the provisions of the Section 132 of the Act would be applicable to the petitioners even if the allegations in the complaint are taken to be true. The petitioners have no intention of avoiding the investigation as they would be able to demonstrate their innocence in relation to the allegations made against them. They have been summoned to appear before the investigating officer and would be appearing before the investigating officer. But they apprehend that coercive action would be taken against them. The respondent counsel submitted that the respondents are not taking any coercive steps against the petitioners unless they refuse to cooperate with the investigation. The court observed that the investigation in this complaint may go on.
Held that:- The Hon’ble High Court directed that no coercive steps will be taken against the petitioners including arrest as and when they appear before the Investigating Officer, without obtaining further orders from this Court. Posted the matter on 05.05.2021.
The investigation in this case may go on. However, no coercive steps will be taken against the petitioners including arrest.
Section 132 of the CGST Act, 2017— Anticipatory Bail -- The petitioner prayed for anticipatory bail for the offences under Sections 132 (1) (i) read with Section 132(1) and (f) of the Act, 2017. The counsel for the petitioners submitted that the only allegation against the petitioners in the entire complaint is that they are intermediaries, who helped in rotating the money between the buyers and sellers of various goods and services, who are arrayed as other accused in this complaint. None of the provisions of the Section 132 of the Act would be applicable to the petitioners even if the allegations in the complaint are taken to be true. The petitioners have no intention of avoiding the investigation as they would be able to demonstrate their innocence in relation to the allegations made against them. They have been summoned to appear before the investigating officer and would be appearing before the investigating officer. But they apprehend that coercive action would be taken against them. The respondent counsel submitted that the respondents are not taking any coercive steps against the petitioners unless they refuse to cooperate with the investigation. The court observed that the investigation in this complaint may go on.
Held that:- The Hon’ble High Court directed that no coercive steps will be taken against the petitioners including arrest as and when they appear before the Investigating Officer, without obtaining further orders from this Court. Posted the matter on 05.05.2021.