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2022 (9) TMI 1206 - SCH - GSTSeeking grant of Anticipatory Bail - Online interrogation by the proper officer - section 70 of GST Act - HELD THAT:- The impugned order passed by the High Court deserves to be partly modified in the following terms: (i) Respondent Nos.1-7 (except respondent No.2, who is stated to be 92 years’ old) will join the enquiries-cuminvestigation in-person as and when required; (ii) If respondent No.2 is also required to join enquiry, it is directed that keeping in view his age, he shall be permitted to do so through online mode as already directed by the High Court; (iii) Respondent Nos.1-7 undertake not to seek refund of Rs.28 crores from the appellants pending enquiry under Section 70(1) of the GST Act, and the refund of the said amount will depend upon the final outcome of the abovestated enquiry; (iv) For the balance amount of Rs.6 crores, respondent Nos.1-7 shall execute an indemnity bond within two weeks. Appeal disposed off.
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