TMI Blog2021 (9) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent to Jail. They are ready to furnish reliable sureties, if granted anticipatory bail, as per the direction of this Court before the GST Department. They have been falsely implicated in this case on account of business rivalry on the allegations that they have been found in possession of bogus invoices as alleged. 4. Learned counsel for applicants further submits that they are cooperating with the inquiry initiated by DGGSTI, Ghaziabad, Unit and till date it is not the case of respondents that applicants are not providing the required documents or they are not making communications through Video Conferencing. It is further submitted that terms and conditions laid down in interim order have been complied with and nothing adverse have been reported by the respondents. Applicants have their world-wide business, therefore, world-wide movement is required to promote their business and fulfillment of the contracts. They are required to move abroad also. He further submits that the case of respondents as stands GST amount of ₹ 34 crore has to be paid by company (though not determined till date). Applicants are ready to furnish indemnity bond of ₹ 27 crore before DGGSTI, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t granted interim protection from arrest which is effective till date. Applicants were having an export turnover of more than ₹ 3600 crore over last four years, whereas the respondents claimed alleged availment of inadmissible input tax credit of ₹ 27 crore over the last four years. Within the span of last four years, more than ₹ 300 crore IGST has been paid by the applicants' company on export and said alleged inadmissible availment is yet to be determined. 9. Learned counsel appearing on behalf of the GST Department, has vehemently opposed the prayer of applicants for grant of anticipatory bail. He has submitted that in the instant case, GST evasion of about ₹ 27 crore is involved but in one paragraph evasion of ₹ 50 crore is stated in the counter affidavit. It is a cognizable and nonbailable offence as per Section 132(1)(i) of the GST Act read with Section 132(5) of the GST Act. During search of the applicants premises, number of incriminating documents were recovered which prove their involvement in GST evasion of more than ₹ 27 crore. Hence, notice under Section 70 of the GST Act was issued to the applicants. The inquiry is still in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject matter of inquiry. Applicants have deposited ₹ 2.0 crore in compliance of interim order dated 1.5.2021 passed by this Court, therefore, chance of non-cooperation of applicants in inquiry does not exist. Inquiry is roaming around the evasion of GST to the tune of ₹ 27 crore as indicated by respondents. Indemnity bond in respect of that amount may also be taken from the applicants. 14. Considering the entire facts and circumstances of the case and keeping in view the fact that 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 made above, this Court finds that the applicants have no prior criminal antecedents brought on record. Their implication can be made under cognizable and non-bailable offences under Section 132 (5) of the GST Act, if the allegations are found to be correct. The applicants could not give any statement in inquiry till date due to fear of arrest, as disclosed above. The personal liberty guaranteed under Article 21 of the Constitution of India is a fundamental right and in every case, arre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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