The applicants shall be enlarged on anticipatory bail till the inquiry is concluded by the Proper Officer of GST Department under Section 70 (1) of the GST Act.
Section 132 of the CGST Act, 2017 — Anticipatory Bail —–The petitioner sought anticipatory bail with reference to summons dated 25.3.2021, 26.3.2021, 30.3.2021 and 9.4.2021 issued under Section 70 of the Act. The applicant’s counsel submitted that the applicants will cooperate with the inquiry and are ready to furnish reliable sureties, if granted anticipatory bail. They have been falsely implicated in this case on account of business rivalry on the allegations that they have been found in possession of bogus invoices as alleged. The respondent counsel submitted that in the instant case, GST evasion is of about Rs. 27 crore. The court observed that the inquiry under Section 70(1) is pending. Evasion of GST to the tune of Rs. 27 crore is subject matter of inquiry. Applicants have deposited Rs. 2.0 crore in compliance of interim order dated 1.5.2021 passed by this Court, therefore, chance of non-cooperation of applicants in inquiry does not exist. The applicants have no prior criminal antecedents brought on record. If the applicants cooperate with the inquiry, there is no requirement of their arrest.
Held that:- The Hon’ble High Court directed that the applicant shall be enlarged on anticipatory bail subject to certain conditions, till the inquiry is concluded.
The applicants shall be enlarged on anticipatory bail till the inquiry is concluded by the Proper Officer of GST Department under Section 70 (1) of the GST Act.
Section 132 of the CGST Act, 2017 — Anticipatory Bail —–The petitioner sought anticipatory bail with reference to summons dated 25.3.2021, 26.3.2021, 30.3.2021 and 9.4.2021 issued under Section 70 of the Act. The applicant’s counsel submitted that the applicants will cooperate with the inquiry and are ready to furnish reliable sureties, if granted anticipatory bail. They have been falsely implicated in this case on account of business rivalry on the allegations that they have been found in possession of bogus invoices as alleged. The respondent counsel submitted that in the instant case, GST evasion is of about Rs. 27 crore. The court observed that the inquiry under Section 70(1) is pending. Evasion of GST to the tune of Rs. 27 crore is subject matter of inquiry. Applicants have deposited Rs. 2.0 crore in compliance of interim order dated 1.5.2021 passed by this Court, therefore, chance of non-cooperation of applicants in inquiry does not exist. The applicants have no prior criminal antecedents brought on record. If the applicants cooperate with the inquiry, there is no requirement of their arrest.
Held that:- The Hon’ble High Court directed that the applicant shall be enlarged on anticipatory bail subject to certain conditions, till the inquiry is concluded.