2023 (9) TMI 278 - SCH - GST

Seeking grant of anticipatory bail - default of tax evasion under the SGST Act alleged against the petitioner - HELD THAT - The custodial interrogation of the appellant is not necessary - the impugned order set aside and it is directed that in case of arrest of the appellant in connection with Crime No. 01 of 2019 registered with Police Station Commercial Tax Anti Evasion Bureau, State Goods and Services Tax (SGST), Jabalpur, he shall be released on bail on such terms the Trial Court may consider fit and proper. Appeal allowed.

Summary

Issues involved: Custodial interrogation necessity and bail conditions in connection with Crime No. 01 of 2019 registered with Police Station Commercial Tax Anti Evasion Bureau, State Goods and Services Tax (SGST), Jabalpur.

Judgment Summary:

Custodial Interrogation Necessity:
The appellant's cooperation with the investigating agency was confirmed by the counsel, indicating that custodial interrogation was deemed unnecessary by the court. Consequently, the impugned order was set aside, and it was directed that in case of the appellant's arrest in connection with the mentioned crime, he should be released on bail as per the Trial Court's discretion.

Bail Conditions:
While granting bail, the appellant was instructed to surrender any passport with the Trial Court and refrain from traveling outside India without the Trial Court's permission during the case's pendency. The appeal was allowed under these conditions, and any pending applications were also disposed of accordingly.