9911796707
TMI Blog2021 (9) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... seeking grant of anticipatory bail with reference to summons dated 25.3.2021, 26.3.2021, 30.3.2021 and 9.4.2021 issued by the Opposite Party No.5-Senior Intelligence Officer GST Intelligence, Zonal Unit Ghaziabad, under Section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "GST Act) during pendency of proceedings / inquiry before respondents. 3. The submission of learned counsel for the applicants is that under Section 70 of GST Act, the proper officer has power to summon a person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired documents or they are not making communications through Video Conferencing. It is further submitted that terms and conditions laid down in interim order have been complied with and nothing adverse have been reported by the respondents. Applicants have their world-wide business, therefore, world-wide movement is required to promote their business and fulfillment of the contracts. They are required to move abroad also. He further submits that the case of respondents as stands GST amount of Rs. 34 crore has to be paid by company (though not determined till date). Applicants are ready to furnish indemnity bond of Rs. 27 crore before DGGSTI, Ghaziabad, to secure their apprehended amount. 5. Learned counsel for the applicants have relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the premises of applicants and found the documents relating to M/s Maiden Foreign Private Limited, Ghaziabad, which is a manufacturer of iron and steel product. It is pertinent to note here that the said firm is one of suppliers of raw materials to M/s Victoria Auto Private Limited and M/s Victoria Automotive Inc. belonging to the applicants. Authority raised evasion of taxes to the tune of Rs. 27 crore, which is still not determined and is under inquiry. Applicants are cooperating in the investigation through submission of documents and data sought by the GST Department. They are following the interim direction of this Court by complying the summons through virtual mode and they deposited a sum of Rs. 2.0 crores to prove their bona fide c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not being complied with in letter and spirit. Anticipatory bail plea is vehemently opposed. Learned counsel for respondents relied upon the judgment in Radhe Shyam Kejriwal v. State of West Bengal and others, (2011) 3 SCC, 58 and another judgment passed by Punjab and Haryana High Court in Hema Garg and Another v. State of Haryana and Another, decided on 12.08.2021 and judgment passed by Allahabad High Court in application u/s 482 No. 13923 of 2021, Sanjay Garg v. Union of India and Others, decided on 13.8.2021. 10. The issue before the Supreme Court in case of Radhey Shyam Kejriwal (supra) was related to the offence under the Foreign Exchange Valuation Act, 1973 and in case of Sanjay Garg (supra) application under Section 482 was filed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of non-cooperation of applicants in inquiry does not exist. Inquiry is roaming around the evasion of GST to the tune of Rs. 27 crore as indicated by respondents. Indemnity bond in respect of that amount may also be taken from the applicants. 14. Considering the entire facts and circumstances of the case and keeping in view the fact that inquiry under section 70 of GST Act against the applicants is still pending and going on before the respondents and applicants are having a good business and social status in society. In view of discussion made above, this Court finds that the applicants have no prior criminal antecedents brought on record. Their implication can be made under cognizable and non-bailable offences under Section 132 (5) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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