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2024 (4) TMI 850

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..... y so as no First Information Report gets registered before the power of arrest under Section 69(1) of the CGST Act, 2017 is invoked and in such circumstances, the person summoned cannot invoke Section 438 of the Code of Criminal Procedure for anticipatory bail. The only way a person summoned can seek protection against the pre-trial arrest is to invoke the jurisdiction of the High Court under Article 226 of the Constitution of India. In the light of the above observation of the Hon ble Apex Court, in the present case also after the non-applicant is summoned in view of the provisions conferred by Section 69(1) of the GST Act, 2017 he approached to the Sessions Court and the Sessions Court without considering the provisions and the necessity, .....

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..... ere issued to the non-applicant for appearance. The non-applicant anticipating arrest filed anticipatory bail application before the Sessions Court which was allowed without considering the magnitude and gravity of the offence and without considering necessity of the custodial interrogation of the non-applicant. The applicant seeks cancellation of bail on the ground that while granting the bail the Sessions Court has not considered that custodial interrogation of the present non-applicant is required for the purpose of interrogation and another ground raised by the applicant is that in fact, the application under Section 438 of the Code of Criminal Procedure is not maintainable in view of the judgment of the Apex Court and the non-applicant .....

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..... he Constitution before the High Court was the direction to the appellant herein not to arrest them in exercise of the power conferred by Section 69(1) of the GST Act, 2017. This, in essence, is key to prayer for anticipatory bail. However, as we have explained aforesaid, at the stage of summons, the person summoned cannot invoke Section 438 of the Code of Criminal Procedure. 6. In the light of the above observation of the Hon ble Apex Court, in the present case also after the non-applicant is summoned in view of the provisions conferred by Section 69(1) of the GST Act, 2017 he approached to the Sessions Court and the Sessions Court without considering the provisions and the necessity, granted bail to the non-applicant in the event of his ar .....

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