TMI Blog2022 (3) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant is cooperating with respondent no.2 and he has promised to continue to cooperate with the investigation, the applicant has no prior criminal antecedents brought on record. His implication can be made under cognizable and nonbailable offences u/s 132 (5) of the C.G.S.T. Act, if the allegations are found to be correct. As disclosed above, the personal liberty guaranteed under Article 21 of the Constitution of India is a fundamental right and in every case, arrest is not necessary. Under Section 438 Cr.P.C., where the implication of a person is for a non-bailable offence, he can apply for anticipatory bail. If the applicant cooperates with the inquiry, there is no requirement of his arrest. In the event the applicant, Akshat J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court Rules, this anticipatory bail application is being heard. Grant of further time to the learned A.G.A as per Section 438 (3) Cr.P.C. (U.P. Amendment) is not required. As per the pleadings made in the present anticipatory bail application, the applicant is under anticipation of his arrest in the investigation being conducted by the respondent no.2 in which summons / Notice No. CBIC-DIN- 202012DNN1000000DDCB dated 21.12.2020 has been issued, under Section - 70 of the Central Goods and Services Tax Act, 2017 by the Respondent No.2 (Annexure No.1) to this application. It has been claimed on behalf of the applicant that the offence under which the applicant has been charged does not fall under Section - 438 (6) of Cr.P.C., 1973. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments at the corporate office of the company and the applicant has cooperated with the authorities in the procedure and voluntarily provided them with all the required documents for the purpose of investigation by the authorities on 17.01.2020, 03.02.2020 and 13.02.2020. It has been further claimed that in case interim protection is granted to the applicant, he is ready to co-operate with the ongoing investigation and will not abscond and he will appear as and when called upon by the investigating officer. Submission on behalf of the applicant is that in this case, insofar as the applicant is concerned, he has been granted protection by a co-ordinate Bench of this Court on 28.01.2021, whereby it was made clear that the applicant will no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances of the case, the claim is that the respondent authorities in order to harass and intimidate the applicant are bent upon to ensure personal presence of the applicant before respondent no.2. The entire story of this case as reflected and brought before this Court is that applicant has cooperated to the fullest extent by submitting reply to the notice/summons issued to him. That being factual aspect and statement being recorded, there is no need of personal appearance because there is sanguine reason for the applicant to believe that respondent authorities are bent upon to ensure arrest of the applicant. Further, learned counsel for the applicant has contended that insofar as the investigation part is concerned, till now no show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the applicant during investigation to the extent of ₹ 19.53 Crores in paragraph no.11 of the counter affidavit that forms part of the investigation. Learned counsel for the respondent-authorities further has placed reliance in the case of Union of India versus Padam Narain Aggarwal Etc. reported in 2008 (13) SCC page no.305 and claimed that the order passed by the Bombay High Court in the aforesaid case was found to be blanket cover and, therefore, it was found to be not in consonance with law and that order was set aside. Now, insofar as the foundation of the anticipatory bail is concerned, there is nothing substantial which may justify apprehension of the imminent danger of being arrested in this case. At this stage, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord. His implication can be made under cognizable and nonbailable offences u/s 132 (5) of the C.G.S.T. Act, if the allegations are found to be correct. As disclosed above, the personal liberty guaranteed under Article 21 of the Constitution of India is a fundamental right and in every case, arrest is not necessary. Under Section 438 Cr.P.C., where the implication of a person is for a non-bailable offence, he can apply for anticipatory bail. If the applicant cooperates with the inquiry, there is no requirement of his arrest. The applicant is having his own address of residence and business. He can give surety ensuring his appearance. He does not appear to be habitual offender, prosecuted or convicted earlier. Therefore, he deserves to be gra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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