Home Case Index All Cases GST GST + DSC GST - 2022 (7) TMI DSC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 295 - DSC - GSTSeeking grant of anticipatory bail - neither any amount was deposited nor any GST returns were filed properly by the company in which the applicant is the Director - HELD THAT:- Undisputedly the applicant was running event management company under the name and style of M/s salt Experience Management Pvt Ltd. The inquiry officer under GST Act asked him to appear before him along with tender statement, purchased sale invoices for the period July 2017 onwards. In response to said notice, the applicant instead of complying with the directions and cooperating, opted to file this pre arrest bail application. The respondents in their reply stated that for affecting the arrest of anybody for offences punishable under Section CGST Act, 2017, written approval of the Principal Additional Director General is required. So far there is not even such proposal, what to speak of approval of the Principal Additional Director General. According to respondents, in such circumstances, the application is pre-mature and not maintainable. Reply of respondents clearly indicates that at present they have no intention to arrest the accused. In the obtaining circumstances, this court is of the view that application moved by applicant-accused is pre-mature and he should respond to the notice dated 24.05.2022 as a law abiding citizen having faith in the rule of law - this court is of the opinion that in such like cases at this stage concession of bail can not be granted. Course of legitimate inquiry cannot be hampered. Hence, the present bail application moved by petitioner-applicant is dismissed being pre-matured.
|