2020 (12) TMI 788 - HC - GST

Grant of Anticipatory Bail - offence under Sections 67(2) of CGST Act, 2017 and GGST Act, 2017 - HELD THAT - Considering the facts and circumstances of the case, and since the present application has been preferred against the summons issued by the authority under the Act, it is expected that the authority concerned shall comply with the principle laid down by this Court in the decision rendered in Special Civil Application No.13679 of 2019 and allied matters dated 20.10.2020 2020 (11) TMI 40 - GUJARAT HIGH COURT in its true spirit. Application disposed off.

Summary

The Gujarat High Court, with Honourable Ms. Justice Gita Gopi presiding, granted anticipatory bail under section 438 of the Code of Criminal Procedure in connection with CBIC-DIN-202008DWW400004H92FF dated 06.08.2020 and Summons under Section 70 of CGST Act 2017. The court emphasized compliance with principles laid down in a previous decision and disposed of the application.