This Court is of the opinion that since there have been summons and notices to the applicant for appearance in the inquiry relating to evasion of GST, the applicant shall file his bail bond
Section 132 of the CGST Act, 2017— Anticipatory Bail ---The applicant filed application under section 438 Cr.P.C. and prayed that he be released on bail in the event of his arrest following the summons and notice issued to him. The applicant submitted that he had been co-operating in the proceedings of inquiry and is ready to abide by any condition imposed with regards to his appearance and co-operation in the proceedings before the appropriate authority. He has no other criminal antecedent. The respondent counsel opposed the application and submitted that he is needed for the purposes of the proceedings. Since the applicant had not appeared, the proceedings could not proceed and were held up.
Held that:- The Hon’ble High Court directed the applicant to appear before the competent authority whenever he is called upon by the concerned authorities. The applicant shall file his bail bond of Rs. 50,000/- and two sureties each in the like amount with an undertaking that he shall appear and co-operate in the assessment proceeding as and when required, to the satisfaction of the officer concerned.