Anticipatory bail application disposed of.
Section 132 of the CGST Act, 2017 – Anticipatory Bail --The petitioner filed anticipatory bail application in connection with summons/notice dated 02.09.2021 issued under Section 70 of the Act, 2017. The counsel for the applicant submitted that there is no inquiry pending against the applicant. A survey and seizure was conducted in the case of the father of the applicant. He was arrested and later enlarged on bail on 24.09.2021. The counsel for the respondent submitted that in the course of survey and seizure operations, various incriminating material came on record indicating that the applicant was also running a firm wherein illegal claim of ITC Rs. 1,38,75,994/- is under scrutiny. The court observed that the inquiry being conducted by the opposite party authorities, cannot be obstructed.
Held that:- The Hon’ble High Court directed the applicant to appear pursuant to the summon dated 02.09.2021 and subject to the cooperation, his arrest may not be enforced unless it is warranted for any cogent reasons.
Anticipatory bail application disposed of.
Section 132 of the CGST Act, 2017 – Anticipatory Bail --The petitioner filed anticipatory bail application in connection with summons/notice dated 02.09.2021 issued under Section 70 of the Act, 2017. The counsel for the applicant submitted that there is no inquiry pending against the applicant. A survey and seizure was conducted in the case of the father of the applicant. He was arrested and later enlarged on bail on 24.09.2021. The counsel for the respondent submitted that in the course of survey and seizure operations, various incriminating material came on record indicating that the applicant was also running a firm wherein illegal claim of ITC Rs. 1,38,75,994/- is under scrutiny. The court observed that the inquiry being conducted by the opposite party authorities, cannot be obstructed.
Held that:- The Hon’ble High Court directed the applicant to appear pursuant to the summon dated 02.09.2021 and subject to the cooperation, his arrest may not be enforced unless it is warranted for any cogent reasons.