2021 (9) TMI 44 - HC - GST

Seeking cancellation of bail granted - tampering with the evidences - respondent submits that the respondent is ready and willing to co-operate with the Investigating Officer - HELD THAT - There are no reason to entertain the petition. However, it is made clear that the submission made by the learned counsel for the respondent on behalf of the respondent is placed on record. Petition disposed off.

Summary

Issues:
1. Petition to cancel bail granted to the respondent.
2. Allegations of non-cooperation by the respondent during the investigation.
3. Request for cancellation/recall of anticipatory bail.
4. Response of the respondent regarding cooperation with the Investigating Officer.
5. Decision of the Court regarding the petition.

Analysis:
1. The petitioner sought to cancel the bail granted to the respondent, alleging non-cooperation during the investigation. The petitioner argued that the respondent failed to comply with the condition of cooperating with the Investigating Officer and was attempting to erase evidence related to the alleged offense of fraud in GST payment. The petitioner requested the cancellation or recall of the anticipatory bail granted to the respondent.

2. In response, the respondent's counsel contended that the respondent was willing to cooperate with the Investigating Officer and had no intention to hinder the investigation. The respondent expressed readiness to appear before the Investigating Officer for further proceedings, despite having lodged a complaint against the Investigating Officer due to alleged ill-treatment.

3. The Court considered the submissions from both parties and noted the respondent's willingness to cooperate with the investigation. Consequently, the Court found no grounds to entertain the petition seeking the cancellation of bail. However, the Court recorded the respondent's commitment to cooperate with the Investigating Officer and directed the respondent to appear for investigation when summoned.

4. The Court disposed of the petition, granting the petitioner the liberty to approach the Court again if the respondent violated any of the conditions mentioned in the order. This provision allowed the petitioner to seek redress in case of non-compliance by the respondent with the conditions set forth by the Court regarding cooperation with the Investigating Officer and the investigation process.