Atish Kr Tiwari vs. The Union Of INDIA

AB/2801/2025HC GauhatiGSTCNR GAHC01026398202502 December 2025Bench: HONOURABLE MR. JUSTICE ANJAN MONI KALITA4 pages
AI SummaryPartly Allowed

Held

The Court granted pre-arrest bail to the petitioner, Atish Kr. Tiwari. The Court acknowledged that the petitioner had missed the initial appearance due to residing in Bihar and receiving the summons late. Crucially, the Court noted the petitioner's subsequent willingness to appear before the ED on the next scheduled date, 15.12.2025. Based on this, the Court deemed it appropriate to grant the privilege of pre-arrest bail. The operative directions included releasing the petitioner upon furnishing a bail bond of Rs. 50,000/- with two sureties of like amount, subject to conditions: appearing on 15.12.2025, surrendering his Passport, Aadhaar Card, PAN Card, and Electoral Voting Card to the ED, and cooperating with the investigation. The ED was granted liberty to seek cancellation of bail upon violation of these conditions. No issue was expressly left undecided.

Facts

The petitioner, Atish Kr. Tiwari, sought pre-arrest bail under Section 482 of the BNSS, 2023, in connection with File No. ITSZO/2/2024/1537. He was issued a summons dated 23.09.2025 by the Assistant Director of the Enforcement Directorate (ED), Itanagar Sub-Zonal Office, to appear on 10.10.2025. The petitioner claimed he received the summons late due to residing in Bihar and thus could not appear. He stated that any due GST had been paid and expressed willingness to cooperate with the investigation. The ED informed the Court that a fresh summons dated 02.12.2025 had been issued, requiring his appearance on 15.12.2025.

Key Issues

1. Whether the petitioner is entitled to pre-arrest bail in connection with File No. ITSZO/2/2024/1537, considering his failure to appear on the initial summons and his subsequent willingness to cooperate with the investigation? (Mixed question of law and fact). Petitioner's arguments: The petitioner contended that he missed the initial appearance due to a delay in receiving the summons, as he resides in Bihar. He asserted that all outstanding GST dues have been paid and affirmed his commitment to cooperate with the ED investigation and appear as summoned. Therefore, he sought pre-arrest bail to avoid apprehension. Revenue's arguments: The Enforcement Directorate (ED) submitted that a new summons dated 02.12.2025 had been issued, directing the petitioner to appear on 15.12.2025. The ED argued that the petitioner could simply appear on the scheduled date, rendering pre-arrest bail unnecessary.

Sections Cited

Section 482

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page No.# 1/4 GAHC010263982025 2025:GAU-AS:16598 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : AB/2801/2025 ATISH KR TIWARI S/O LATE SHIV SANKAR TIWARI,PERMANENT ADDRESS VILLAGE SAIDPURA,P.O SAIDPURA, P.S GORIAKOTHI,DISTRICT- SIWAN, BIHAR. VERSUS THE UNION OF INDIA REPRESENTED BY THE DIRECTORATE OFENFORCEMENT, ITANAGAR SUB-ZONAL,5TH FLOOR, MAINAAK TOWER, G.S ROAD,CHRISTIAN BASTI, GUWAHATI 781005. Advocate for the Petitioner : MR G PHUKAN, MS A GOGOI Advocate for the Respondent : DY.S.G.I., BEFORE HONOURABLE MR. JUSTICE ANJAN MONI KALITA

ORDER 03.12.2025 Heard Mr. G. Phukan, learned counsel appearing for the accused/applicant. Also heard Ms. L. Devi, learned Standing Counsel, Enforcement Directorate (ED) appearing for the respondent.

Page No.# 2/4 This is an application under Section 482 of the BNSS, 2023 for grant of pre-arrest bail to the accused/applicant, viz., Atish Kr. Tiwari in connection with File No.ITSZO/2/2024/1537. The learned counsel for the acc

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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