Superintendent Of Central Tax v. Nagaraj A

Court
Karnataka High Court
Case number
CRL.P/249/2020
Date of judgment
31 Aug 2026
Bench
RAVI V HOSMANI
Petitioner
SUPERINTENDENT OF CENTRAL TAX
Respondent
NAGARAJ A
CNR
KAHC010483632019

Judgment

- 1 -

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.

Digitally signed by ANUSHA V Location: High Court of Karnataka

- 2 -

HC-KAR

CNR: KAHC010483632019 NC: 2026:KHC:47098 CRL.P No. 249 of 2020

THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE RAVI V HOSMANI

ORAL ORDER

Challenging order dated 20.07.2019 passed by LIX Additional City Civil and Sessions Judge, Bangalore in Criminal Miscellaneous no.5357/2019, this petition is filed.

2.

Sri Jeevan J. Neeralgi, learned counsel appearing for petitioner submitted that order impugned is grant of anticipatory bail in respect of an offence punishable under Section 132 (1) (b) of Central Goods and Services Tax Act, 2017, (CGST Act). It was submitted, there was no interim order and due to afflux of time, challenge against said order has been rendered infructuous.

3.

Noting submission, petition is dismissed as infructuous.

Sd/- (RAVI V HOSMANI) JUDGE

GRD List No.: 1 Sl No.: 21

Original PDF on the eCourts judgment service →

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.