9911796707
TMI Blog2021 (4) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... ete evidence sufficient either to implicate him as an accused or proceed against him has been collected. Admittedly, A.R Agencies is a proprietorship belonging to Rajoob. He alone is to answer for anything done by the agency. Applicant has nothing to do with the Agency and has not gained any income from that business. His Bank accounts are available for scrutiny, and the applicant is willing to cooperate by producing those documents. His custodial interrogation may not be necessary under the circumstances. The CGST officials had sufficient power to implicate the applicant in case they had the required materials with them. The fact that they have not arraigned him as an accused indicates lack of material. The applicant s apprehension of arre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conducting 'PSM Super Market' at Karukaputhur in Palakkad District. It is also stated that it was the applicant who had filed the GSTR-I returns for A.R Agencies. It was also contended that the applicant had prepared GST invoices valued at ₹ 348.7 crores using the credentials of the Agency. Accordingly, search of the applicant's residence was also conducted. Certain blank cheques and documents which were incriminating were recovered from his house. He was not present. But his father was present, and was informed. Consequent to that, a summons was sent to him under Section 70 of the CGST Act, directing him to appear before the Superintendent of Central Tax and Central Excise with the relevant documents. 3. The applicant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome blank cheques. The applicant is willing to cooperate with the investigation, but apprehends that he may be incarcerated and subjected to torture to extract incriminating evidence. Hence, he seeks anticipatory bail. 4. Heard the learned counsel Sri. V.K. Sunil, appearing for the applicant, and Sri. Sreelal N. Warrier, the learned Central Government Standing Counsel for the respondents. Records perused. 5. There is no embargo under the CGST Act restraining the applicant from seeking pre-arrest bail. There is no analogous provision under Sections 18 and 18A of the SC/ST( Prevention of Atrocities) Act, 1989, preventing grant of anticipatory bail. Economic offences such as tax evasion, money laundering, etc. are considered as grave in natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuing invoices, or issue invoices without supplying goods or services and thus wrongfully avail input tax credit; or to persons who collect tax but fail to pay it to the Government beyond a period of three months from date on which payment becomes due. All other offences listed under the Act have been categorised as non- cognizable and bailable. 7. Section 69 of the CGST Act appears to empower the Commissioner to authorise any officer to arrest persons who he believes to have committed some of the aforementioned offences. From a perusal of the aforementioned provisions, it appears that certain safeguards against abuse of the powers to arrest have been inserted under the CGST Act itself. The power to arrest has been granted only in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in certain cases, based on the seriousness and the amount involved, but in all other cases, arrests are to be conducted according to provisions of the Code of Criminal Procedure ('Cr.PC'). There appears to be an inversely proportional relationship between the gravity of the offence in question and the safeguards applicable thereon. However, the provisions still appear to comply with basic standards as even in cases of the grave offences under the Act, the Commissioner who is a Senior GST official is permitted to authorise arrest only if he has reason to believe that a person has committed an offence. The Senior Intelligence Officer is not permitted to conduct arrests under the CGST Act till the Commissioner records his satisfaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither to implicate him as an accused or proceed against him has been collected. Admittedly, A.R Agencies is a proprietorship belonging to Rajoob. He alone is to answer for anything done by the agency. Applicant has nothing to do with the Agency and has not gained any income from that business. His Bank accounts are available for scrutiny, and the applicant is willing to cooperate by producing those documents. His custodial interrogation may not be necessary under the circumstances. The CGST officials had sufficient power to implicate the applicant in case they had the required materials with them. The fact that they have not arraigned him as an accused indicates lack of material. The applicant's apprehension of arrest is reasonable, bec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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