Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases GST GST + HC GST - 2021 (6) TMI HC This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2021 (6) TMI 588 - HC - GST


Issues: Anticipatory bail application under Section 438 of Cr.P.C. in a case under Section 132(1) of the Central Goods & Service Tax Act, 2017.

Analysis:
- The case was heard virtually due to Covid-19 preventive measures.
- The applicant sought anticipatory bail in connection with a summon under Section 132(1) of the CGST Act, 2017.
- The bail application was served to the Government Advocate as per court rules and previous directions.
- Applicant's counsel argued false implication, lack of criminal history, and imminent arrest fears.
- No charge-sheet had been submitted, and investigation was ongoing.
- Opposing counsel argued against bail based on seriousness of allegations.
- Court noted the existence of a case against the applicant and uncertainty regarding arrest timing.
- Arrest should be the last resort, and irrational arrests violate human rights.
- Referring to Joginder Kumar case, the court highlighted the need for justified arrests.
- Considering personal liberty, the court granted anticipatory bail due to exceptional circumstances and Covid-19 surge.
- Bail conditions included a personal bond, cooperation with police, and restrictions on leaving India.
- Non-compliance could lead to bail cancellation.
- Investigating Officer was directed to conclude the investigation promptly and independently.
- Applicant was instructed to provide a copy of the order to the police for compliance verification within ten days.

 

 

 

 

Quick Updates:Latest Updates