2021 (6) TMI 227 - HC - GST

Seeking grant of anticipatory bail - offences under Section 132 (1) (b) (c) punishable under Section 132 (1) (i) of the Central Goods Service Tax Act, 2017 - HELD THAT - Mr. Saurabh Goel, Advocate, who is also appearing through video conferencing, accepts notice on behalf of the respondent-complainant. List again on 24.08.2021 - Meanwhile, in the event of arrest, the petitioner be released on interim bail subject to her furnishing personal bonds and surety to the satisfaction of Arresting/Investigating Officer. However, the petitioner shall join the investigation as and when called upon to do so and shall abide by the conditions as provided under Section 438 (2) Cr.P.C.

Summary

Issues: Grant of anticipatory bail for offences under Section 132 (1) (b) & (c) of the Central Goods & Service Tax Act, 2017.

Analysis:
The petitioner sought anticipatory bail for offences under Section 132 (1) (b) & (c) of the Central Goods & Service Tax Act, 2017. It was highlighted that the son of the petitioner, Sahil Jain, was managing the affairs of several firms in which the petitioner was a partner or proprietor. The petitioner, described as a housewife without criminal antecedents, expressed willingness to cooperate with the investigation. The counsel for the petitioner emphasized these points in support of the bail application.

The court noted the submissions made by the petitioner's counsel and the respondent-complainant's counsel. It was decided that in the event of arrest, the petitioner would be released on interim bail upon furnishing personal bonds and surety to the satisfaction of the Arresting/Investigating Officer. The petitioner was also directed to join the investigation when required and comply with the conditions under Section 438 (2) Cr.P.C. The respondent-complainant's counsel highlighted the economic nature of the offence and requested permission to file an application for cancellation of the interim bail if the petitioner failed to cooperate with the investigation. The court granted this liberty to the respondent-complainant.

In conclusion, the court granted anticipatory bail to the petitioner for the specified offences under the Central Goods & Service Tax Act, 2017. The conditions of the bail included cooperating with the investigation and abiding by the legal provisions. The court also acknowledged the economic nature of the offence and allowed the respondent-complainant to seek cancellation of the interim bail if necessary. The matter was listed for further proceedings on a specified date.