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2021 (9) TMI 1005 - HC - GSTGrant of anticipatory bail - pendency of proceedings / inquiry before respondents - sole submission of learned counsel for the applicants before the court is that they may be allowed anticipatory bail during pendency of enquiry and to appear through Video Conferencing instead of physical appearance to avoid the apprehension of arrest and they may be allowed to submit their documents, as required by GST Department, online in terms of interim order - HELD THAT:- The Court finds that inquiry under Section 70(1) of GST Act is pending against the applicants before the DGGSTI, Gaziabad Unit and apprehension of applicants is that they will be arrested any time even without consideration their documents which has been furnished or about to furnish pursuant to notices issued from the office of respondent No.5. Evasion of GST to the tune of ₹ 27 crore is subject matter of inquiry. Inquiry under section 70 of GST Act against the applicants is still pending and going on before the respondents and applicants are having a good business and social status in society. In view of discussion, this Court finds that the applicants have no prior criminal antecedents brought on record - Where the implication of a person is for a non-bailable offence, he can apply for anticipatory bail under Section 438 Cr.PC. If the applicants cooperate with the inquiry, there is no requirement of their arrest. The applicants are having their own address of residence and business and they are having a good status in society. They can give surety ensuring their appearance. They do not appear to be habitual offender, prosecuted or convicted earlier. Therefore, they deserve to be granted protection for the purpose of conclusion of inquiry by the Proper Officer of the GST Department. The applicants Hardeep Singh Banga, Gambhir Singh Banga, Satinder Singh Banga, Amitbir Singh, Harbir Singh Banga, Neeraj Bajaj and Pramod Kathuria shall be enlarged on anticipatory bail till the inquiry is concluded by the Proper Officer of GST Department under Section 70 (1) of the GST Act, on their execution of a personal bond of ₹ 5 crore and Indemnity bond to the tune of ₹ 25 crore on behalf of applicants before the Proper Officer - the applicants shall make themselves available for Online interrogation by the proper officer as and when required.
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