Section 69 of CGST Act, 2017 — Arrest — The Appellant moved anticipatory bail application seeking bail in crime under Section 420,467,468,471,34,120(B) of IPC. The State GST officer lodged FIR on the ground that the appellant in collusion with others was involved in Tax evasion and committed offence under CGST/SGST Act. The appellant claimed that no proper notice has been served upon demanding any outstanding amount of GST, therefore, there was no necessity of accused being arrested.
Held that:- The Hon’ble High Court rejected the anticipatory bail application of the appellant and held that taking into consideration the gravity of accusation, and there being possibility of his fleeing from justice, without expressing any opinion on merits of the case, this court does not find ground for enlarging the applicant on anticipatory bail. — Govind Agarwal Vs. State of U.P. And Another [2020] 21 TAXLOK.COM 020 (Allahabad)