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2023 (11) TMI 207 - HC - GSTSeeking grant of anticipatory bail - right of police officer to investigate the offence under the GST Act - requirement of custodial interrogation - evasion of GST - HELD THAT:- Having heard the learned advocate for the parties and perusing the investigation papers, it is equally incumbent upon the Court to exercise its discretion judiciously, cautiously and strictly in compliance with the basic principles laid down in a plethora of decisions of the Hon’ble Apex Court on the point. It appears that evasion of CGST / GST in connection with by preparing forged bill of petcoke is levelled against the accused persons and in this regard complaint has been filed. Going through the record and at the various stage, it appears that accused are pointing the figures towards each other and shift the blame to each other and the owner put the blame on the present accused, who is only a casual employee as he is concerned with only his wage at the end of the day. Considering the fact that actual beneficiary of said entire alleged offence is only may be considered only owner. However, stand taken on the part of the Investigating Officer appeared very selective. The present application is allowed by directing that in the event of applicant herein being arrested in connection with the FIR No. 11192050220242 of 2022 registered with Sanand Police Station, Dist. Ahmedabad, the applicant shall be released on bail on furnishing a personal bond of Rs. 10,000/- (Rupees Ten Thousand Only) with one surety of like amount and on the conditions imposed.
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