2021 (5) TMI 94

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed counsel for the applicant and the learned AGA for the State. 2. This anticipatory bail application has been filed on behalf of the applicant - Neeraj Kasyap, seeking anticipatory bail against the summons issued under Section 70 of the Central Goods and Services Tax Act, 2017 by Superintendent of CGST Commissionerate, Gaum Budh Nagar, Greater Noida. 3. Submission of learned counsel for the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent applicant as may have been issued to him by the said M/s. G.K. Traders. Though, there is a power to arrest vested in the GST authorities, at present, there is no material basis for the apprehension of arrest claimed by the applicant. Participation in an ongoing inquiry against M/s. G.K. Traders may not automatically entail arrest of the applicant. The applicant's presence has been required .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... out any material or reason to believe that any such inference is being drawn or is being sought to be drawn by the revenue authorities against the applicant, presently. Merely because the applicant has been called upon to participate in the inquiry against M/s. G.K. Traders, does not involve an automatic accusation against the applicant and it also does not involve the risk of his arrest. At prese .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X