TMI Blog2022 (9) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... against the present petitioner with regard to tax evasion. So far as the orders passed by co-ordinate Bench of this Court relied upon by counsel for the respondent are concerned, the accused were directly involved in tax evasion. It is well settled that the power exercisable under Section 438 Cr.P.C. is somewhat extraordinary in character and it can be invoked in cases where there are reasonable grounds for holding that a person accused of an offence is not likely to abscond, or otherwise misuse his liberty while on bail. Considering the fact the petitioner is a young man pursuing his studies, this Court is of the opinion that it is a fit case for grant of anticipatory bail to the petitioner under Section 438 Cr.P.C. However, it is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Service Tax Act and submits that even if there is any evasion of tax, the section provides for penalty as a consequence, apart from the requirement to pay the tax and applicable interest. It is further submitted by the counsel for the petitioner that the petitioner is ready and willing to cooperate in the investigation but despite that the department is harassing the petitioner with the sole objective of arresting him but no purpose would be served by sending the petitioner in custody. He relied upon decision of Hon ble Apex Court in the case of Meghraj Moolchand Burad Vs. Directorate General of GST Intelligence, Pune Anr. reported in 2019(1) TMI 1563, decision of Allahabad High Court in Nitin verma Vs. State of UP Anr. reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operating with the investigation. It is further submitted that as per Section 69 of the GST Act, where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of subsection (1), or sub-section (2) of the said section, he may, by order, authorise any officer of central tax to arrest such person, therefore, the bail application may be rejected. Learned counsel for the respondent relied upon decision of co-ordinate bench of this Court in S.B. Crl. Misc. Bail application No. 13042/21 decided on 07.09.21, S.B. Crl. Misc. Bail application No. 15193/21 decided on 28.10.21, S.B. Crl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r.P.C. However, it is expected from him to observe and follow the fundamental duties of a good citizen as enshrined in Article 51-A of the Constitution of India. Accordingly, the bail application is allowed and it is directed that in the event of arrest of petitioner Ritik Arora S/o Anil Kumar Arora in connection with Complaint No. V(15)273/AE/UDR/2020-21, the petitioner shall be released on bail; provided he furnishes a personal bond in the sum of Rs.2,00,000/- along with two sureties of Rs. 1,00,000/- each to the satisfaction of the concerned Investigating Officer on the following conditions :- (i). that the petitioner shall make himself available for interrogation by the officer as and when required; (ii). that the petitioner sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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