2024 (10) TMI 1327 - SCH - GST

Grant of anticipatory bail - sum and substance of the prosecution case is that the appellant being the director in connivance with the others is involved in forging the documents for the purpose of getting statutory benefits with respect to customs duty and GST liability - HELD THAT - By taking into consideration the fact that earlier a complaint was registered at the instance of another director, of the company in which the present appellant is also a director and the present proceeding being initiated in pursuance to the statement given to one of the employees during the investigation conducted thereunder, coupled with the fact that the appellant is a lady, we are inclined to set aside the impugned order and grant anticipatory bail to the appellant. Needless to state that the appellant shall cooperate with the investigation. The impugned order stands set aside and the appellant is granted anticipatory bail, subject to the terms and conditions that may be imposed by the Trial Court as it deems fit for the aforesaid purpose - Appeal allowed.

Summary

The Supreme Court granted anticipatory bail to the appellant in a case involving forgery of documents for customs duty and GST liability. The appellant, a lady director, was granted bail based on her willingness to cooperate with the investigation. The impugned order was set aside, and the appellant was granted bail subject to trial court conditions. The appeal was allowed, and pending applications were disposed of.