2021 (12) TMI 1333 - HC - GST

Cancellation of interim anticipatory bail granted - Section 70 of Central Goods and Services Tax Act, 2017 - HELD THAT - Let the matter be listed on 06.1.2022 as fresh. Till the next date, in the event of arrest of the applicant Rajat Maheshwari, in pursuance of summoning order dated 02.11.2021, under Section 70, Central Goods and Services Tax Act, 2017, P.S. Central G.S.T. Commissioner, Meerut, he shall be released on interim anticipatory bail on his furnishing a personal bond of ₹ 5,00,000/- with two sureties each in the like amount to the satisfaction of the concerned Officer of Central Goods and Services Tax Act, with the conditions imposed. In default of any of the conditions, the concerned Officer of Central Goods and Services Tax Act is at liberty to file appropriate application for cancellation of interim anticipatory bail granted to the applicant. Application allowed.

Summary

Issues: Grant of interim anticipatory bail under Section 70 of the Central Goods and Services Tax Act, 2017.

In the judgment delivered by Hon'ble Samit Gopal, J., the court heard counsels for both parties and noted the absence of one counsel due to personal reasons. The court allowed the prayer for adjournment made by the counsel and scheduled the matter for a specific date. The court directed that in case of the arrest of the applicant in pursuance of a summoning order under Section 70 of the Central Goods and Services Tax Act, 2017, the applicant shall be released on interim anticipatory bail upon furnishing a personal bond of ?5,00,000 with two sureties each in the same amount. The bail was granted with specific conditions, including making the applicant available for interrogation as required, refraining from influencing witnesses, and not leaving India without court permission, with the requirement to deposit the passport if held. The court emphasized that non-compliance with any condition could lead to the concerned Officer filing for cancellation of the interim anticipatory bail. The applicant was instructed to provide a copy of the order to the concerned Officer for compliance within a week.

This judgment primarily deals with the grant of interim anticipatory bail to the applicant under the Central Goods and Services Tax Act, 2017, in anticipation of potential arrest following a summoning order. The court carefully considered the circumstances, including the absence of a counsel due to personal difficulties, and allowed an adjournment while setting a specific date for the next hearing. The conditions imposed for the interim anticipatory bail, such as cooperating with the authorities, refraining from tampering with evidence or witnesses, and restricting international travel without court permission, aim to ensure the applicant's compliance with legal procedures and prevent any obstruction of justice. The court's directive for the applicant to provide a copy of the order to the concerned Officer underscores the importance of transparency and adherence to the court's instructions in such matters. The judgment reflects a balance between safeguarding the applicant's rights through bail and maintaining the integrity of the legal process in tax-related matters.