Superintendent Of Central Tax vs. Nagaraj A
Held
The High Court dismissed the criminal petition as infructuous. It noted that there was no interim order granted and due to the efflux of time, the challenge against the anticipatory bail order had become moot.
Facts
The Superintendent of Central Tax filed a criminal petition under Section 482 Cr.P.C. challenging an anticipatory bail order granted by a Sessions Judge to the respondent. The bail was granted in relation to an offense punishable under Section 132(1)(b) of the Central Goods and Services Tax Act, 2017.
Key Issues
The key legal issue was the validity of the anticipatory bail granted for an offense under Section 132(1)(b) of the CGST Act, though the High Court did not rule on the merits due to the petition becoming infructuous.
Sections Cited
Section 132(1)(b) (CGST Act), Section 482 (Cr.P.C.)
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010483632019 NC: 2026:KHC:47098 CRL.P No. 249 of 2020
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE RAVI V HOSMANI CRIMINAL PETITION NO.249 OF 2020 BETWEEN:
SUPERINTENDENT OF CENTRAL TAX ANTI EVASION GST COMMISSIONERATE BANGALORE EAST TTMC BUILDING, 5TH FLOOR ABOVE BMTC BUS STAND OLD AIRPORT ROAD, DOMLUR, BENGALURU-560 071. …PETITIONER (BY SRI NEERALGI JEEVANBABU JAGADISH, ADVOCATE) AND:
NAGARAJ A AGED ABOUT 29 YEARS EMPLOYEE OF M/S AVINASH BHANDARI AND CO. HOWEVER WORKING FOR M/S SPIEGEL ENTERPRISES PVT LTD R/A 1407, GROUND FLOOR 5TH MAIN, D BLOCK 2ND STAGE, MARIYAPANNA PALYA BANGALORE - 560 095. …RESPONDENT (BY SRI RANGANATH REDDY R., ADVOCATE)
THIS CRL.P IS FILED U/S 482 OF CR.P.C., PRAYING TO SET ASIDE THE ORDER DATED 20.07.2019 PASSED BY THE LIX ADDITIONAL CITY CIVIL AND SESSIONS JUDGE, BENGALURU IN CRL.MISC.NO.5357/2019. Court of Karnataka HC-KAR
CNR: KAHC010483632019
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