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2019 (3) TMI 1707 - TELANGANA HIGH COURT AT HYDERABADGrant of anticipatory bail - offences punishable under Section 132(1)(i) read with Section 132(1)(b)(c) of Goods and Services Tax Act, 2017 - alleged tax evasion to an extent of ₹ 36 crores - Whether the petitioner can be granted relief under Section 438 of Cr.P.C.? HELD THAT:- It is evident from the record and the submissions made by both sides that there is apprehension of arrest of the petitioner for the non-bailable offences alleged in the subject crime. The main accused in this case is a corporate body. The financial matters are being dealt with by the Chief Financial Officer - Furthermore, the petitioner is not directly or indirectly liable for, the taxes imposed by the Government from time to time. There is no record to substantiate the prima facie involvement of the petitioner in the subject criminal case. The arrest and detention of the petitioner would damage his reputation. The allegations are not grave and the gravity of the offences is not so high to deny bail to the petitioner under Section 438 Cr.P.C. There are no circumstances to hold that the petitioner would indulge in tampering the records and influence the witnesses. The Chief Financial Officer of the said company was arrested and detained for about 30 days in judicial custody. In the course of investigation so far incriminating material is also collected. So the petitioner is not required for custodial investigation. Therefore, the petitioner •is entitled for relief under Section 438 Cr.P.C as mentioned hereunder. The respondents are directed to release the petitioner on bail in the event of his arrest, on petitioner executing a personal bond for a sum of ₹ 10,00,000/- with two sureties in a like sum each to the satisfaction of the respondent No. 2, i.e., Senior Intelligence Officer, O/o. Director General of Goods and Services Tax Intelligence, Hyderabad Zonal Unit, Hyderabad - petition allowed - decided in favor of petitioner.
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