2021 (8) TMI 137 - HC - GST

Grant of anticipatory bail - issuance of summons u/s 70 of GST Act - HELD THAT - Matter requires consideration. Applicant will also file supplementary affidavit on the next date stating therein the manner in which he has complied with the summons giving rise to the present application and also annex such documents as may have been filed before opposite party no.2 - without expressing any opinion on the merits of the case, the applicant is entitled to interim anticipatory bail in this case, at this stage. In the event of arrest of the applicant involved in the aforesaid case, he 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 - application allowed.

Summary

Issues: Anticipatory Bail under Section 70 of the Central Goods and Services Tax Act, 2017

Analysis:
The judgment pertains to an anticipatory bail application filed by the applicant against a summoning order under Section 70 of the Central Goods and Services Tax Act, 2017. The applicant, a registered dealer under the GST laws, has been summoned in relation to an enquiry against another dealer. The applicant expresses willingness to cooperate with the enquiry and comply with the summons to avoid arrest under Sections 193 and 228 IPC. The court notes that there are no criminal antecedents of the applicant and no real apprehension of fleeing from justice. The applicant cites the case of Gautam Babu Gupta, who was granted anticipatory bail in a similar matter, as a precedent.

The court directs the case to be put up before the appropriate bench for further consideration. The applicant is required to file a counter affidavit by the specified date. The court acknowledges the applicant's willingness to produce all necessary documents and get his statement recorded as required by the proper authority. Without expressing any opinion on the merits of the case, the court grants interim anticipatory bail to the applicant at this stage.

In the event of the applicant's arrest, he shall be released on interim anticipatory bail upon furnishing a personal bond and sureties. The conditions of the bail include making himself available for interrogation, refraining from influencing witnesses or tampering with evidence, not leaving the country without court permission, and complying with all conditions to avoid cancellation of the anticipatory bail. The court emphasizes the need for the applicant to comply with the summons and provide necessary documents to support his application for anticipatory bail.