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2022 (4) TMI 701 - HC - GSTSeeking grant of Anticipatory Bail - Section 70 132(1)(c) of the CGST Act, 2017 - HELD THAT - It is evident that co-accused Rajat Maheshwari who is a partner in the firm has been granted anticipatory bail by this Court. Without expressing any opinion on the merits of the case, considering the nature of accusation, the applicant is entitled to be released on anticipatory bail in this case - The anticipatory bail application is allowed.
Issues:
1. Anticipatory bail application under Section 438 Cr.P.C. against summoning order dated 02.11.2021 issued under the CGST Act, 2017. Analysis: The applicant filed an anticipatory bail application against a summoning order issued by the Superintendent, Central GST Commissionerate, Meerut under Sections 70 & 132(1)(c) of the CGST Act, 2017. The applicant argued that since a co-accused partner of the firm had been granted anticipatory bail, the applicant's case should be treated similarly. The applicant assured cooperation with the GST Authorities and highlighted the absence of a criminal history. The opposite party opposed the bail application, expressing concerns about the applicant's cooperation during the proceedings. The Court noted that the co-accused had been granted anticipatory bail without expressing any opinion on the case's merits. Considering the nature of the accusation, the Court granted anticipatory bail to the applicant, subject to specific conditions. The Court ordered the release of the applicant on anticipatory bail upon arrest, requiring a personal bond and sureties. The conditions included the applicant's availability for interrogation, prohibition on influencing witnesses, and restrictions on leaving India without court permission. Non-compliance with the conditions would allow the concerned Officer of CGST Act to file for the bail's cancellation. The applicant was directed to provide a copy of the order to the concerned Officer within a week for compliance. The anticipatory bail application was allowed, granting relief to the applicant in light of the circumstances and the co-accused's previous bail grant.
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