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2023 (10) TMI 633

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..... itioner has merely been summoned so as to tender statement. If there is delay in concluding such proceedings it per se may not be a ground to quash the summoning order unless there are other attending circumstances requiring Court s interference. The order dated 10.06.2022, passed in the anticipatory bail of the petitioner is also part of the record. The Court has dealt with in quite detail as to .....

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..... T authority is investigating a matter for the last more than two years. Last time, a summon was issued by the respondent no. 1 to the petitioner requiring him to appear on 16.12.2020, which the petitioner complied with. 4. It is the case of the petitioner that he has not committed any wrong for GST credit; he has attended the previous summon in the year 2020, the proceedings have been protracte .....

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..... aring, it has also been submitted that, in fact, earlier also in the same matter summon was issued to the petitioner and the co-accused. They have applied for anticipatory bail, which was registered as ABA No. 16 of 2020 and dismissed on 10.06.2022. 8. The petitioner has merely been summoned so as to tender statement. If there is delay in concluding such proceedings it per se may not be a groun .....

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..... rding to the GST Intelligence, preliminary investigation confirms the allegations, which needs to be further investigated. In view of these facts and circumstances, this Court is of the view that the applicants are not entitled to anticipatory bail. Accordingly, the anticipatory bail applications are liable to be rejected. 9. Having considered the submissions, under the facts and circumstanc .....

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