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2022 (9) TMI 990 - HC - GSTGrant of Anticipatory Bail - evasion of tax - Section 132(1)(a) (f)(h)(j) & (k) r/w Section 132 (1)(I)(i) of Central Goods and Service Tax Act, 2017 and Section 20 of Integrated Goods and Service Tax Act - HELD THAT:- It is revealed that the main allegation with regard to tax evasion is against the father of the petitioner i.e. Anil Kumar Arora who allegedly cleared goods without issuance of e-way bill and payment of GST and evaded crores of tax. The only allegation against the present petitioner is that he is an active accomplice to his father accused Anil Kumar Arora, however no prima facie case is made out against the present petitioner with regard to tax evasion. So far as the orders passed by co-ordinate Bench of this Court relied upon by counsel for the respondent are concerned, the accused were directly involved in tax evasion. It is well settled that the power exercisable under Section 438 Cr.P.C. is somewhat extraordinary in character and it can be invoked in cases where there are reasonable grounds for holding that a person accused of an offence is not likely to abscond, or otherwise misuse his liberty while on bail. Considering the fact the petitioner is a young man pursuing his studies, this Court is of the opinion that it is a fit case for grant of anticipatory bail to the petitioner under Section 438 Cr.P.C. However, it is expected from him to observe and follow the fundamental duties of a good citizen as enshrined in Article 51-A of the Constitution of India - Bail application allowed, subject to conditions imposed.
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