Judgment
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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:
1.
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
Digitally signed by RUPA V Location: HIGH COURT OF KARNATAKA
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HC-KAR
CNR: KAHC010477892026 NC: 2026:KHC:48687 CRL.P No. 10319 of 2026
NO. C-803, MANTRI PRIDE APARTMENT 2/54 MOUNTAIN ROAD, MADHAVAN PARK JAYANAGAR 1ST BLOCK BENGALURU 560011.
…PETITIONERS
(BY SRI. SHREEHARI KUTSA, ADV.,)
AND:
1.
COMMERCIAL TAX OFFICER (ENFORCEMENT)-46 SOUTH ZONE, BENGALURU ROOM 204, 2ND FLOOR, B-BLOCK V.T.K-2 BUILDING, RAJENDRANAGARA KORAMANGALA, BENGALURU 560047 REP. BY HCGP HIGH COURT BUILDING BENGALURU-01.
2.
ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) SOUTH ZONE, BENGALURU ROOM 204, 2ND FLOOR, B-BLOCK V.T.K-2 BUILDING, RAJENDRANAGARA KORAMANGALA, BENGALURU 560047 REP BY HCGP HIGH COURT BUILDING BENGALURU.
…RESPONDENTS
(BY SRI. RAHUL RAI K, HCGP FOR R1 & R2)
THIS CRL.P IS FILED U/S 438 OF CR.P.C. (FILED U/S 482 BNNS) PRAYING TO ENLARGE THE PETITIONERS ON ANTICIPATORY BAIL U/S 482 OF THE BNSS 2023 IN THE EVENT OF THEIR ARREST BY THE RESPONDENT GST AUTHORITIES PURSUANT TO SUMMONS ISSUED U/S 70 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 DATED 01.06.2026 BEARING NO.ADCOM/ENF/SZ/CTO-46/INS-
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HC-KAR
CNR: KAHC010477892026 NC: 2026:KHC:48687 CRL.P No. 10319 of 2026
6979D/2026-27 AND REF MA 290626003909H AND REF. MA 2906260040337 (ANNEXURE-E1 AND E2).
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S VISHWAJITH SHETTY
ORAL ORDER
The petitioners are before this Court apprehending arrest pursuant to summons received by them issued under Section 70 of the Central Goods and Services Tax Act, 2017, dated 01.06.2026 bearing No.ADCOM/ENF/SZ/CTO-46/INS- 6979D/2026-27 and RFN: MA290626003909H and RFN:
MA2906260040337 (vide Annexure E1 and E2).
2.
Learned High Court Government Pleader appearing for respondents submits that though statement of objections was filed in this petition opposing the bail petition, having regard to the judgment of the Hon'ble Supreme Court in the case of Union of India vs. Sunil Biyani reported in 2026 SCC OnLine SC 1544, unless an order is passed under Section 69 of the CGST Act by the Commissioner and the same is communicated to the petitioners in the manner as indicated by
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HC-KAR
CNR: KAHC010477892026 NC: 2026:KHC:48687 CRL.P No. 10319 of 2026
the Hon'ble Supreme Court in the aforesaid judgment, the petitioners shall not be arrested.
3.
Said submission is placed on record.
4.
In view of the aforesaid, the apprehension of arrest expressed by the petitioners does not survive for consideration.
The criminal petition is accordingly disposed of with a direction to the respondents to strictly comply with the law laid down by the Hon'ble Supreme Court in the case of Union of India vs. Sunil Biyani reported in 2026 SCC OnLine SC 1544.
Sd/- (S VISHWAJITH SHETTY) JUDGE
BSR List No.: 1 Sl No.: 48