Bail Application —Section 132 of the CGST Act, 2017— The petitioner sought anticipatory bail in the case registered under section 132(1)(a)(i) of the Act. The petitioner submitted that he is the landlord of the premises where his tenant, who runs a factory, allegedly evaded the tax by clandestine sale of Pan Masala. The petitioner is neither a Partner of his tenant nor is concerned with it in any other way. The respondent submitted that the petitioner is the Director of a Media Company, which publishes a daily newspaper. Several vehicles incriminated in the clandestine removal/transportation of Pan Masala endorsed by his press sticker and drivers of these vehicles were carrying Identity Cards of his press as provided to them by the transporter. Dummy director of firm also had Press ID card. This shows that the petitioner was well involved in the alleged tax evasion. He had effective control over their factory operations and is the ultimate financial beneficiary in this illicit Pan Masala trade. The Court observed that the Courts have held that the facts of a particular case are the paramount consideration for granting or refusing the protection of a pre-arrest bail. It is nowhere stated that the anticipatory bail is barred by law or cannot be granted in a case registered under the GST Act.
Held that:- The Hon’ble High Court allowed the petition and directed in case of the petitioner’s arrest or surrender, he shall be released on bail on his furnishing a personal bond of Rs.10,00,000/- with one solvent surety of the like amount to the satisfaction of Officer and subject to certain condition.— Nitesh Wadhwani Vs. State of M.P.  27 TAXLOK.COM 020 (MP)