2021 (12) TMI 839 - HC - GST

Seeking grant of anticipatory bail - event of arrest under Section 132(1)(a)(b)(c)(d) (i) Central Goods and Services Tax Act - HELD THAT - Let the matter be listed on 12.1.2022 as fresh before the appropriate Bench. Since the applicant no. 2 has been granted interim protection vide order dated 07.12.2021 till the next date in the event of arrest of the applicant no. 2 Vipin Kumar in pursuance of summoning order dated 22.3.2021 under Section 132(1)(a)(b) (c)(d) (i) Central Goods and Services Tax Act he shall be released on interim anticipatory bail on his furnishing a personal bond of Rs. 50, 000/- with two sureties each in the like amount to the satisfaction of the concerned Officer of Central Goods and Services Tax Act with the conditions imposed.

Summary

Issues:
1. Anticipatory bail application under Section 438 Cr.P.C.
2. Filing of counter affidavit by the opposite party.
3. Interim protection granted to applicant no. 2.
4. Conditions for interim anticipatory bail.

Anticipatory Bail Application under Section 438 Cr.P.C.:
The judgment pertains to an anticipatory bail application filed by M/s V.K. Traders and Vipin Kumar under Section 438 Cr.P.C. to seek protection from arrest under Section 132(1)(a)(b)(c)(d)(i) of the Central Goods and Services Tax Act. The court heard arguments from both sides and granted a week's time to the applicants to file a rejoinder affidavit. The matter was scheduled for a fresh listing before the appropriate Bench on a specified date.

Filing of Counter Affidavit by the Opposite Party:
The counsel for the opposite party informed the court that a counter affidavit had been filed in the office but was not on record. The court directed the office to locate the counter affidavit and place it on record by the next date of hearing. This indicates the importance of having all relevant documents on record for a fair legal proceeding.

Interim Protection Granted to Applicant No. 2:
The judgment mentions that applicant no. 2, Vipin Kumar, had been granted interim protection until the next date of hearing. In case of his arrest pursuant to a summoning order under the Central Goods and Services Tax Act, he was to be released on interim anticipatory bail upon furnishing a personal bond and sureties. The court imposed specific conditions, including making himself available for interrogation, refraining from influencing witnesses, and not leaving the country without court permission.

Conditions for Interim Anticipatory Bail:
The court laid down conditions for the interim anticipatory bail granted to applicant no. 2, emphasizing compliance with the Central Goods and Services Tax Act. The applicant was required to produce a copy of the order before the concerned Officer of the Act within a specified timeframe to ensure adherence to the conditions set forth. Failure to comply could lead to the concerned Officer filing for the cancellation of the interim anticipatory bail.

This detailed analysis summarizes the key points and legal actions taken in the judgment delivered by the Allahabad High Court.