The petitioner is not entitled for grant of anticipatory bail.
Section 132 of the CGST Act, 2017— Anticipatory Bail - The petitioner prayed for anticipatory bail. The counsel for the petitioner submitted that the conduct of the respondent in holding raid on the premises belonging to the petitioner, sealing it without any reasons and summoning the petitioner to appear before him is apparently motivated and without any reasonable cause. The petitioner is ready to cooperate with the Investigating Officer for investigation. Hhe has no criminal antecedents and never evaded tax. It is alleged that the petitioner is supplying the goods without issuance of invoice or bill, without supply of goods, availing ITC either using the invoices or bills or fraudulently availing such ITC without any invoice or bill in violation of the Act and the Rules made thereunder. The court observed that the economic offences are always considered as serious threat to the economy of the country and it is an economic terrorism. Moreover, the petitioner is avoiding to appear before the Investigating Officer.
Held that:- The Hon’ble High Court dismissed the petition.
The petitioner is not entitled for grant of anticipatory bail.
Section 132 of the CGST Act, 2017— Anticipatory Bail - The petitioner prayed for anticipatory bail. The counsel for the petitioner submitted that the conduct of the respondent in holding raid on the premises belonging to the petitioner, sealing it without any reasons and summoning the petitioner to appear before him is apparently motivated and without any reasonable cause. The petitioner is ready to cooperate with the Investigating Officer for investigation. Hhe has no criminal antecedents and never evaded tax. It is alleged that the petitioner is supplying the goods without issuance of invoice or bill, without supply of goods, availing ITC either using the invoices or bills or fraudulently availing such ITC without any invoice or bill in violation of the Act and the Rules made thereunder. The court observed that the economic offences are always considered as serious threat to the economy of the country and it is an economic terrorism. Moreover, the petitioner is avoiding to appear before the Investigating Officer.
Held that:- The Hon’ble High Court dismissed the petition.