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 petitioner submitted that no further custodial interrogation is requested and the respondent is bound to file the chargesheet within 60 days of the arrest of the petitioner and as per date of arrest i.e. 13.06.2020 sixty days have been completed on 12.08.2020. If still the charge-sheet is not filed, the petitioner is entitled for default bail under Section 167 of the Cr.P.C.
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.—Kishore Wadhwani Vs. State of M.P. [2020] 27 TAXLOK.COM 024 (MP)