This Court is not inclined to grant bail to the petitioner and the same is dismissed.
Section 132 of the CGST Act, 2017 –– Bail –– The petitioner sought bail for the offences punishable under Section 132(1)(b) and (c) of the Act 2017. The counsel for the petitioner submitted that the summons was issued under Section 70 of the Act, 2017 and without giving an opportunity an enquiry was conducted on the same date at 5:30 p.m and he was implicated as one of the accused in the said case. The petitioner is only a school dropout and he does not know anything about the GST and not involved in any offences and he was falsely arrested. His mother is suffering from various disorders and there is no one to look after his mother and he has to take care of his mother and he is in custody for more than 40 days. The additional public prosecutor submitted that the authorities has got the valid authorization to conduct the enquiry and also sent the summons under due process of law. The court observed that the petitioner was given opportunity by the respondent and during enquiry he made a statement voluntarily and based on the statement there is ingredient material against the petitioner and after completing the enquiry he was arrested by issuing a memo on 13.02.2021. Therefore, there is no violation of law or civil procedure code.
Held that:- The Hon’ble High Court dismissed the bail application.
This Court is not inclined to grant bail to the petitioner and the same is dismissed.
Section 132 of the CGST Act, 2017 –– Bail –– The petitioner sought bail for the offences punishable under Section 132(1)(b) and (c) of the Act 2017. The counsel for the petitioner submitted that the summons was issued under Section 70 of the Act, 2017 and without giving an opportunity an enquiry was conducted on the same date at 5:30 p.m and he was implicated as one of the accused in the said case. The petitioner is only a school dropout and he does not know anything about the GST and not involved in any offences and he was falsely arrested. His mother is suffering from various disorders and there is no one to look after his mother and he has to take care of his mother and he is in custody for more than 40 days. The additional public prosecutor submitted that the authorities has got the valid authorization to conduct the enquiry and also sent the summons under due process of law. The court observed that the petitioner was given opportunity by the respondent and during enquiry he made a statement voluntarily and based on the statement there is ingredient material against the petitioner and after completing the enquiry he was arrested by issuing a memo on 13.02.2021. Therefore, there is no violation of law or civil procedure code.
Held that:- The Hon’ble High Court dismissed the bail application.