Mrs Syed Thasthakeer Kairul Aysha vs. Commercial Tax Officer (Enforcement)-46
Held
The Court noted the High Court Government Pleader's submission, referencing the Supreme Court's judgment in Union of India vs. Sunil Biyani, that arrest under the CGST Act is not permissible unless an order under Section 69 is passed by the Commissioner and communicated to the petitioners. Consequently, the petitioners' apprehension of arrest did not survive, and the petition was disposed of with a direction for strict compliance with the Supreme Court's ruling.
Facts
Petitioners sought anticipatory bail under Section 438 Cr.P.C. (or 482 BNSS) apprehending arrest by GST authorities pursuant to summons issued under Section 70 of the CGST Act, 2017.
Key Issues
Whether anticipatory bail can be granted against summons issued under Section 70 of the CGST Act, 2017, and if arrest is permissible without a prior order under Section 69 of the Act.
Sections Cited
Section 70, Section 69
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010477892026 NC: 2026:KHC:48687 CRL.P No. 10319 of 2026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2026 BEFORE THE HON'BLE MR. JUSTICE S VISHWAJITH SHETTY CRIMINAL PETITION NO.10319 OF 2026 (438(Cr.PC)/ 482(BNSS)) BETWEEN:
MRS. SYED THASTHAKEER KAIRUL AYSHA W/O L. SYED IBRAHIM BADUSHA AGED ABOUT 50 YEARS OCC PARTNER OF M/S VICTORY ALUMINIUM NO. C 803, MANTRI PRIDE APARTMENT 2/54 MOUNTAIN ROAD, MADHAVAN PARK JAYANAGAR 1ST BLOCK, BENGALURU 560011. 2. MR. L. MOHAMED MEERA SAHIB S/O LATEEF SULTHAN AGED ABOUT 56 YEARS OCC PARTNER OF M/S VICTORY ALUMINIUM NO. A-501, MANTRI PRIDE APARTMENT 2/54 MOUNTAIN ROAD, MADHAVAN PARK JAYANAGAR 1ST BLOCK BENGALURU 560011. 3. MR. L. AHMED KALEEL IBRAHIM S/O LATEEF SULTHAN AGED ABOUT 49 YEARS OCC PARTNER OF M/S VICTORY ALUMINIUM NO. A-501, MANTRI PRIDE APARTMENT 2/54 MOUNTAIN ROAD, MADHAVAN PARK JAYANAGAR 1 BLOCK BENGALURU 560011. 4. MR. L. SYED IBRAHIM BADUSHA S/O E M S LATEEF SULTHAN AGED ABOUT 58 YEARS COURT OF KARNAT
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