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2021 (6) TMI 777 - HC - GSTGrant of Anticipatory Bail - applicant is willing to produce all documents required and is also willing to get his statement recorded on the date fixed by the proper authority - Section 70 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The applicant states that he is willing to cooperate with the enquiry and comply with the summons. However, in view of Sections 193 and 228 IPC, he apprehends arrest which, in the present circumstances, is stated to be not required as no custodial investigation would be necessary as the applicant is willing to produce all documents required and is also willing to get his statement recorded on the date fixed by the proper authority - Matter requires consideration. The applicant is entitled to interim anticipatory bail in this case, at this stage - the applicant shall be released on interim anticipatory bail during the investigation, till the next date fixed, on his furnishing a personal bond of ₹ 50,000/- with two sureties of the like amount to the satisfaction of the Station House Officer of the police station concerned on the conditions imposed.
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