Search & Seizure — Section 67 of the CGST Act, 2017— The DGGI, Indore challenged an order dated 13.08.2020 passed by the learned Sessions Judge in Bail Application No.1576/2020, whereby the respondent was granted anticipatory bail. The petitioner submitted that this Court had passed an order granting protection from the petitioner for a period of forty-five days. The Court had expressly permitted the petitioner to issue fresh summons requiring the respondent to appear at Indore after a period of forty-five days. The respondent submitted that the remedy availed by the respondent for filing anticipatory bail in the given circumstances was erroneous. He would have no objection if the impugned order granting him bail is set aside subject to the condition that the petitioner shall issue a one week’s notice in case the petitioner or its officers propose to take any coercive action against the respondent.
Held that:-The Hon’ble High Court set aside the impugned order dated 13.08.2020 and directed the petitioner or any of its officers propose to take any coercive action against the respondent, the petitioner shall serve week’s prior notice. — Directorate General of GST Intelligence, Indore Regional Unit, Madhya Pradesh Vs. Mukesh Garg [2020] 27 TAXLOK.COM 092 (Delhi)