2023 (1) TMI 1096 - HC - GST

Seeking grant of Anticipatory Bail - It is submitted by learned counsel for the applicant that proceeding u/s 74 of CGST Act is still pending, he is cooperating with the investigation/enquiry and did not misuse the liberty of aforesaid interim anticipatory bail which was granted on 22.03.2021 by the Coordinate Bench of this Court. HELD THAT - Learned AGA for the State does not dispute the aforesaid factual aspect of the matter as argued on behalf of the appellant. The aforesaid interim anticipatory bail order dated 22.03.2021 is made absolute till finalization of proceedings on the terms and conditions as indicated in the above order dated 22.03.2021 - the instant anticipatory bail application is allowed .

Summary

Issues:
1. Application for anticipatory bail under the Central Goods & Services Tax Act, 2017.
2. Compliance with summons issued by the Director General of GST.
3. Granting of interim anticipatory bail and its conditions.
4. Pending proceedings under section 74 of the CGST Act.
5. Confirmation and finalization of the interim anticipatory bail order.

Analysis:
1. The judgment dealt with an application seeking anticipatory bail in connection with summons/notices issued under the Central Goods & Services Tax Act, 2017. The applicant sought relief in case of arrest, and the matter was heard by the High Court.

2. The Coordinate Bench of the Court had previously granted interim anticipatory bail to the applicant. The order specified that one of the applicants had already been arrested, rendering the application on his behalf infructuous. The other applicant was directed to comply with the summons and appear for the enquiry.

3. The order granted interim anticipatory bail to the second applicant, subject to specific conditions. These conditions included furnishing a personal bond and sureties, making oneself available for interrogation, refraining from influencing witnesses, not leaving the country without court permission, and depositing the passport if held.

4. It was highlighted that proceedings under section 74 of the CGST Act were still pending, and the applicant was cooperating with the investigation. The applicant had not misused the liberty granted through the interim anticipatory bail.

5. The judgment made the interim anticipatory bail order absolute until the finalization of proceedings, based on the terms and conditions set in the previous order. The court acknowledged the cooperation of the applicant and the absence of disputes regarding the factual aspects of the case.

Conclusion:
The High Court allowed the anticipatory bail application, confirming the interim anticipatory bail granted earlier and setting specific conditions for compliance. The judgment ensured the continuation of proceedings under the CGST Act while providing relief to the applicant in anticipation of arrest.