2022 (1) TMI 495 - HC - GST

Seeking grant of interim protection - grant of interim anticipatory bail - Section 132(1)(a)(b)(c)(d) (i) Central Goods and Services Tax Act - HELD THAT - Since the applicant no. 2 has been granted interim protection vide order dated 07.12.2021 and 17.12.2021, till the next date, in the event of arrest of the applicant no. 2 Vipin Kumar, in pursuance of summoning order dated 22.3.2021, under Section 132(1)(a)(b)(c)(d) (i) Central Goods and Services Tax Act, he shall be released on interim anticipatory bail on his furnishing a fresh personal bond of ₹ 50,000/- with two sureties each in the like amount to the satisfaction of the concerned Officer of Central Goods and Services Tax Act, with the conditions imposed. Application allowed.

Summary

Issues: Granting interim anticipatory bail to applicant no. 2 under Section 132(1)(a)(b)(c)(d)(i) Central Goods and Services Tax Act.

In this judgment by the Allahabad High Court, the Hon'ble Samit Gopal, J., presiding over a video conferencing session, heard arguments from counsels representing both the applicant and the opposite parties. The applicant sought additional time to file a rejoinder affidavit, which was granted, and the matter was scheduled for a fresh listing on 28.2.2022. Notably, the applicant no. 2 had been previously granted interim protection until the next date. In case of the applicant no. 2's arrest pursuant to a summoning order under Section 132(1)(a)(b)(c)(d)(i) of the Central Goods and Services Tax Act, he was to be released on interim anticipatory bail upon furnishing a personal bond of ?50,000 with two sureties each in the same amount. Specific conditions were imposed on the applicant no. 2, including making himself available for interrogation, refraining from influencing witnesses, and not leaving India without court permission. Failure to comply with these conditions could lead to the cancellation of the anticipatory bail, with the concerned officer authorized to file the necessary application. The applicant no. 2 was instructed to present a copy of the order to the Central Goods and Services Tax Act officer within ten days for compliance verification. Additionally, the court mandated the filing of a computer-generated copy of the order, self-attested by the applicant(s), along with identity proof linked to Aadhar Card, to ensure authenticity, which the concerned authority was to verify in writing from the official website of the High Court Allahabad.