2021 (6) TMI 777 - HC - GST

Grant of Anticipatory Bail - applicant is willing to produce all documents required and is also willing to get his statement recorded on the date fixed by the proper authority - Section 70 of the Central Goods and Services Tax Act, 2017 - HELD THAT - The applicant states that he is willing to cooperate with the enquiry and comply with the summons. However, in view of Sections 193 and 228 IPC, he apprehends arrest which, in the present circumstances, is stated to be not required as no custodial investigation would be necessary as the applicant is willing to produce all documents required and is also willing to get his statement recorded on the date fixed by the proper authority - Matter requires consideration. The applicant is entitled to interim anticipatory bail in this case, at this stage - the applicant shall be released on interim anticipatory bail during the investigation, till the next date fixed, on his furnishing a personal bond of ₹ 50,000/- with two sureties of the like amount to the satisfaction of the Station House Officer of the police station concerned on the conditions imposed.

Summary

Issues:
1. Anticipatory bail application under Section 438 of CR.P.C. against summoning order under Section 70 of the Central Goods and Services Tax Act, 2017.

Analysis:
The judgment by the Hon'ble Saumitra Dayal Singh, J. deals with an anticipatory bail application filed by the applicant against a summoning order issued under Section 70 of the Central Goods and Services Tax Act, 2017. The applicant, a registered dealer under GST laws, was summoned in the course of an inquiry against another dealer. The applicant expressed willingness to cooperate with the enquiry and comply with the summons. The applicant's apprehension of arrest was based on Sections 193 and 228 of IPC, stating that custodial investigation may not be necessary as he is willing to produce all required documents and get his statement recorded. The court noted that there were no criminal antecedents of the applicant and no real apprehension of him fleeing from justice if the application is allowed.

The court directed the case to be listed for further hearing and required a counter affidavit to be filed by the learned A.G.A. by a specified date. The applicant was directed to file a supplementary affidavit detailing his compliance with the summons and to annex any documents filed before the opposite party. The court, without expressing any opinion on the merits of the case, granted interim anticipatory bail to the applicant. In the event of the applicant's arrest, he was to be released on interim anticipatory bail upon furnishing a personal bond and sureties, subject to conditions including making himself available for interrogation, refraining from influencing witnesses, staying in India, and complying with other conditions to prevent tampering with evidence.

The judgment highlighted the importance of the applicant's cooperation with the investigation and set conditions to ensure the integrity of the process. The court's decision to grant interim anticipatory bail was based on the applicant's willingness to comply with the summons and the absence of any criminal antecedents or indications of fleeing from justice. The case was adjourned for further proceedings, emphasizing the need for the applicant to continue cooperating with the authorities and adhere to the conditions set by the court to maintain the integrity of the investigation.