TMI Blog2022 (7) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued summons bearing No. CBIC-DIN- 202205DNN10000-9959DC dated 24.05.2022 under Section 70 of Central Goods and Services Tax Act, 2017 with the directions to tender his statement, production of purchase/Sales Invoices for July 2017 onwards and summons the applicant to appear before it on 25.05.2022 at the office of Plot No. 44, Sector 32, Gurugram. 3. Feeling aggrieved with the said summons and apprehending his arrest, the petitioner Hemant Dahiya has moved the application under Section 438 Cr.P.C before the court. 4. Notice of the said application was given to respondent whereupon its reply was filed by respondent while maintaining that application for anticipatory bail is premature and not maintainable. It is submitted that intel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to prove necessary information to the officer of GST Department and his non cooperative attitude cannot be considered and therefore, no anticipatory bail can be granted to him. In support of his arguments, learned counsel has placed reliance on case titled as Union of India Vs. Padam Narain Aggarwal etc. Crl. Appeal No. 1575 of 2008, Union of India Vs. Sapna Jain and others petition for special leave to appeal Nos. 4322-4324/2019, P.V Ramana Reddy Vs. Union of India decided on 18.04.2019. 7. I have heard learned counsel for applicant-accused and learned Public Prosecutor and gone through the case file carefully. On dated 02.06.2022, Sh. Davender Mann Officer of GST Intelligence Department also assisted the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m that they will keep in mind that life and liberty of citizen may not be disturbed without following due procedure of law. 12. 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. 13. In the given set of facts and circumstances, 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. 14. Needless to mention that, nothing observed here-in-above, would reflect, in any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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