TMI Blog2021 (10) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... kar, Adv. Respondent Through: Mr. Harpreet Singh, Sr, SPP O R D E R CRL.M.A.16553/2021(Exemption) Allowed, subject to all just exceptions. Accordingly, application is disposed of. BAIL APPLN. 3771/2021 1. The instant application u/s 438 Cr.P.C. seeking anticipatory bail for offence punishable u/s 132 of CGST Act, 2017 in respect of file no. DZU/IMV/A/GST/894/2021. 2. The learned counsel appearing on behalf of petitioner/applicant submitted that the applicant is one of the directors of M/s Jetibai Grandsons Pvt. Ltd. The applicant s company was initially engaged in supply of services and later on the applicant got engaged in manufacturing and supply of solar inverters, solar power generating unit etc. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on behalf of applicant also undertakes that the applicant shall appear before the concerned authority whenever it is required. He also undertakes that the applicant shall abide by any condition imposed by this Court while granting anticipatory bail. 9. Several judgment of the Hon ble Supreme Court i.e. Siddharam Satlingappa Mhetre vs State Of Maharashtra And Ors, 2011 (1) SCC 694 and Gurbaksh Singh Sibbia Etc. vs. State of Punjab Ors., 1980, 2 SCC 565 have been relied by the learned counsel appearing on behalf of the petitioner in support of his argument. 10. Learned counsel appearing on behalf of applicant submitted that the offence under GST are compoundable as per the provisions of Section 138 of CGST Act, 2017 which show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Division Bench, he has chosen not to appear before the concerned authority/investigating agency. He is not entitled for the anticipatory bail and therefore the said application is devoid of any merit and is to be dismissed. 15. Heard learned counsels for the parties and perused the record. 16. I have perused the order dated 24.09.2021 passed by the Division Bench which is appended in Annexure 7. It is admitted fact that the applicant has given the undertaking to appear before the investigating authority on 08.10.2021. 17. Mr. Sarkar in revert, has pointed out that the counsel who has appeared on the said date before the Division Bench has given the undertaking without instruction of the applicant and he has drawn the attenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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