2021 (8) TMI 262 - HC - GST

Seeking exemption from filing the certified copy of the annexures and duly affirmed affidavits - HELD THAT - Insofar as the filing of the certified copy of the annexures is concerned, the same is allowed subject to just exceptions. Filing of duly affirmed affidavits - HELD THAT - The same is also allowed, subject to the applicant filing the same within a period of two weeks from resumption of physical Courts. Application disposed off.

Summary

Issues:
1. Exemption from filing certified copy of annexures and affirmed affidavits under Section 482 Cr.P.C.
2. Anticipatory bail application under Section 438 Cr.P.C. in a case under Section 132(1)(b) of the CGST Act, 2017.

Exemption from Filing Certified Copy of Annexures and Affirmed Affidavits:
The petitioner sought exemption from filing certified copies of annexures and affirmed affidavits under Section 482 Cr.P.C. The court allowed the filing of certified copies of annexures subject to exceptions. Regarding the filing of affirmed affidavits, the court granted permission for the same, with the condition that the applicant must file them within two weeks from the resumption of physical courts. The applications were disposed of accordingly.

Anticipatory Bail Application under Section 438 Cr.P.C.:
The applicant filed an anticipatory bail application under Section 438 Cr.P.C. in a case registered under Section 132(1)(b) of the CGST Act, 2017. The court issued notice, and the respondent's counsel accepted the notice, requesting time to file a reply. The respondent stated that the total liability in the case amounted to ?56 crores, with ?30 lacs already deposited in the applicant's frozen bank account. The applicant, while disputing the liability amount, agreed to deposit 10% of the liability amount after deducting the deposited ?30 lacs, following the Supreme Court's order. The applicant undertook to deposit ?2 crores by a specified date, followed by two more instalments, totaling ?5.30 crores. The court recorded the applicant's undertaking and required an affidavit to be submitted within a week. The court granted interim protection to the applicant, subject to the deposit of the specified amounts, cooperation in the investigation, and no coercive steps until the next hearing date. The court scheduled a re-notification for 23.09.2021, cautioning that failure to adhere to the undertaking would result in the automatic recall of the interim protection granted.