The applicant is entitled to the relief of anticipatory bail.
Section 132 of the CGST Act, 2017---Anticipatory Bail -- The applicant apprehends arrest for an offence of alleged non payment of GST to the tune of Rs. 17.53 Crores and non -filing of GSTR 3B returns for the period from October onwards. The court observed that the applicant has not yet been made an accused. On the basis of the alleged statement of proprietor of the firm, the applicant has allegedly dealt with the filing of returns of the Agency. He had allegedly made false invoices. But as of now, no concrete evidence sufficient either to implicate him as an accused or proceed against him has been collected. The respondents did not disclose any incriminating material against the applicant. Merely by stating that they recovered incriminating materials may not suffice.
Held that:- The Hon’ble High Court allowed the bail application and directed the applicant to appear before the investigating officer within three weeks. He is directed to cooperate with the investigation and produce all documents called for. After interrogation, in the event of his arrest, he shall be released on bail on execution of a bond for Rs. 5,00,000/- with two solvent sureties.
The applicant is entitled to the relief of anticipatory bail.
Section 132 of the CGST Act, 2017---Anticipatory Bail -- The applicant apprehends arrest for an offence of alleged non payment of GST to the tune of Rs. 17.53 Crores and non -filing of GSTR 3B returns for the period from October onwards. The court observed that the applicant has not yet been made an accused. On the basis of the alleged statement of proprietor of the firm, the applicant has allegedly dealt with the filing of returns of the Agency. He had allegedly made false invoices. But as of now, no concrete evidence sufficient either to implicate him as an accused or proceed against him has been collected. The respondents did not disclose any incriminating material against the applicant. Merely by stating that they recovered incriminating materials may not suffice.
Held that:- The Hon’ble High Court allowed the bail application and directed the applicant to appear before the investigating officer within three weeks. He is directed to cooperate with the investigation and produce all documents called for. After interrogation, in the event of his arrest, he shall be released on bail on execution of a bond for Rs. 5,00,000/- with two solvent sureties.