The applicant shall be enlarged on anticipatory bail for a period of six weeks or till the inquiry is concluded by the Proper Officer under Section 70 (1) of the C.G.S.T. Act
Section 132 of the CGST Act, 2017—Anticipatory Bail ---The applicant filed anticipatory bail application with reference to summon/notice dated 30.01.2020. The applicant submitted that he would cooperate with the inquiry but he would be arrested. He has been falsely implicated in this case on account of business rivalry on the allegation that he is running fake firms and from his possession, bogus invoices are alleged to have been recovered. The applicant counsel relied upon the judgement of the Punjab and Haryana High Court passed in respect of Akhil Krishan Maggu & Anr. Versus Deputy Director, Directorate General of GST Intelligence & Ors., wherein the High Court directed that inquiry against the petitioners will continue but they will not be taken into custody without prior approval of the Court. And further relied judgement of the Gujarat High Court passed in Vimal Yashwantgiri Goswami Versus State of Gujarat. The respondent counsel opposed the bail and submitted that evasion of more than Rs. 100 crores is involved. It is a cognizable and non-bailable offence as per Section 132 (1) (i). The applicant is the mastermind of the entire fraud. The goods were sold on paper only without any actual production or supply. The court observed that the applicant has no prior criminal antecedents brought on record. His implication can be made under cognizable and non-bailable offences u/s 132 (5), if the allegations are found to be correct. The personal liberty guaranteed under Article 21 of the Constitution of India is a fundamental right and in every case, arrest is not necessary.
Held that:- The Hon’ble High Court directed that the applicant be enlarged on anticipatory bail, with certain conditions, for a period of six weeks or till the inquiry is concluded, whichever is earlier, on execution of a personal bond of Rs. 5,00,000/- and two sureties of the like amount.