TMI Blog2023 (3) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that it is necessary to record the statement of the applicant to find out his involvement in the case and other operators of the scam of M/s. Platinum Trading Company . The applicant has not attended to record his statement despite issuing witness summons on 20/5/2022, 30/5/2022 and 3/6/2022 and he is not cooperating with the investigation. In paragraph 9 of the reply filed by the first respondent, it is stated that in the summons to witness the first respondent never mentioned about the arrest of the applicant. The first respondent just wants to record his statement and to verify any books of account he is having regarding M/s. Platinum Trading Company. From the record it appears that the applicant is not cooperating with the invest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Jain and Co.. For the State Mr. S.H. Yadav, APP. For the Respondent : Mr. Rajnath Pathak,. ORDER : 1. This is an application for pre-arrest bail. The applicant apprehends arrest in respect of the offence punishable under Section 132 of the Maharashtra Goods and Services Tax Act, 2017 (hereafter the said Act for short) investigated by the first respondent-Assistant Commissioner of Sale Tax. 2. The applicant is a proprietor of Riddhi-Siddhi Enterprises and has obtained GST registration. It is his case that the applicant is a service provider and his proprietary concern has never carried out trading of any goods. On 20/5/2022, the applicant was issued summons for his appearance before the respondent no.1. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relief to the application by an order dated 13/6/2022. A reply was filed by the respondent no.1, which according to learned counsel for the applicant fails to provide any reason to believe for causing arrest of the applicant. The Sessions Judge rejected the application by the order dated 20/8/2022. Learned counsel for the applicant submitted that the Sessions Judge did not record any reason while rejecting the application. The applicant was summoned to appear on 4/7/2022. A representation was made by the applicant that he may be granted permission allowing presence of an advocate at visible but not audible distance and permit videography of the proceedings. 6. Learned counsel for the applicant submits that the offence under the MGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to S. S. Scrap Traders sent through whatsapp. 8. Heard. 9. Having carefully perused the record and the reply, it prima facie appears that the matter needs to be investigated thoroughly by the first respondent. The applicant must cooperate with the investigation. On the basis of the materials i.e. whatsapp chats, the statements of the accused, invoices, the first respondent is justified in contending that it is necessary to record the statement of the applicant to find out his involvement in the case and other operators of the scam of M/s. Platinum Trading Company . The applicant has not attended to record his statement despite issuing witness summons on 20/5/2022, 30/5/2022 and 3/6/2022 and he is not cooperating with the investiga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst respondent visited the applicant s residence thrice but did not get any response. 11. From the record it appears that the applicant is not cooperating with the investigation and even not willing to attend pursuant to the issuance of the witness summons. 12. In my opinion, the present application is premature and the apprehension that the applicant will be arrested without following due procedure of law is unfounded. The first respondent is bound to comply with the mandate of the law and upon adhering to the dictum laid down by the Hon ble Supreme Court before effecting arrest. 13. The applicant was called upon to remain present and to cooperate with the enquiry as a witness. From the reply of the first respondent, it is clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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