Abdul Shaji vs. The Commissioner Of Central Tax And Central Excise

Held

The High Court granted anticipatory bail, noting that the applicant had not yet been formally accused and concrete evidence against him was lacking. It found his apprehension of arrest reasonable, especially since a co-accused, also not a proprietor, had been arrested. The Court directed the applicant to cooperate with the investigation but deemed custodial interrogation unnecessary.

Facts

The applicant sought anticipatory bail, apprehending arrest for alleged GST evasion of Rs 17.53 Crores related to M/s A.R. Agencies. He was implicated by an arrested co-accused who claimed the applicant used A.R. Agencies' GST credentials to file returns and generate invoices. A search of the applicant's residence yielded blank cheques, and he received a summons under Section 70 of the CGST Act.

Key Issues

Whether the applicant is entitled to anticipatory bail in an alleged GST evasion case, given he has not been formally accused but apprehends arrest based on a co-accused's statement and the lack of concrete evidence against him.