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2021 (1) TMI 217 - ALLAHABAD HIGH COURT - GST
Head Note / Extract:
Grant of anticipatory bail - GST evasion - Fake firms - bogus invoices - Section 70 of the C.G.S.T. Act, 2017 r/w Section 174 of the C.G.S.T. Act, 2017 - HELD THAT:- Relying upon the judgement of the Punjab and Haryana High Court, in the case of AKHIL KRISHAN MAGGU AND ANR. VERSUS DEPUTY DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE AND ORS. [2019 (11) TMI 942 - PUNJAB AND HARYANA HIGH COURT], this Court finds that the applicant has no prior criminal antecedents brought on record. His implication can be made under cognizable and non-bailable offences u/s 132 (5) of the C.G.S.T. Act, if the allegations are found to be correct. The applicant has not given any statement in inquiry till date due to fear of arrest. The personal liberty guaranteed under Article 21 of the Constitution of India is a fundamental right and in every case, arrest is not necessary. Under Section 438 Cr.P.C., where the implication of a person is for a non-bailable offence, he can apply for anticipatory bail - If the applicant cooperates with the inquiry, there is no requirement of his arrest. The applicant is having his own address of residence and business. He can give surety ensuring his appearance. He does not appears to be habitual offender, prosecuted or convicted earlier. The applicant shall be enlarged on anticipatory bail for a period of six weeks or till the inquiry is concluded by the Proper Officer under Section 70 (1) of the C.G.S.T. Act, whichever is earlier, on execution of a personal bond of ₹ 5,00,000/- and two sureties of the like amount before the Proper Officer - application allowed.