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GST - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Seeking grant of Bail - Section 69 and 132(1) of GST- The belief ...


Court Grants Bail Under GST Act Sections 69 & 132(1), Emphasizes Need for Concrete Info Before Arrest.

February 19, 2021

Case Laws     GST     HC

Seeking grant of Bail - Section 69 and 132(1) of GST- The belief must not be based on mere suspicion; it must be founded upon information - Bail jurisprudence which has evolved over the years stands on a different footing altogether. This is more so in the present case when admittedly respondents have not lodged any first information before the police under section 154 Cr.P.C. Respondents have also not filed any complaint before the competent magistrate under section 200 Cr.P.C. In fact there was no formal accusation against the petitioner prior to arrest. The first time such accusation has been placed on record was after arrest that too in the form of remand application. - Bail granted subject to conditions - HC

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