Sri Hanumanthappa Pathrera Lakshmana vs. State By

CRL.P/2419/2020HC KarnatakaGSTCNR KAHC01017154202011 June 2020Bench: K.NATARAJAN25 pages

For Petitioner: SMT. VEENA J. KAMATH, ADVOCATE, FOR M/S. KAMATH AND KAMATH, ADVOCATESFor Respondent: SRI JEEVAN J. NEERALGI, S.P.P

AI SummaryAllowed

Held

The Court held that a petition under Section 438 of the Cr.P.C. is maintainable for offences under the CGST Act, as Section 132(5) of the CGST Act deals with cognizable and non-bailable offences. The Court granted anticipatory bail subject to certain conditions.

Facts

The petitioner, a proprietor of a business dealing in scrap, sought anticipatory bail after being summoned by the GST intelligence for alleged availment of fake input tax credit. The respondent contended that anticipatory bail was not maintainable and that the petitioner was avoiding investigation.

Key Issues

The primary issue was the maintainability of a petition for anticipatory bail under Section 438 of the Cr.P.C. for offences under the CGST Act. The secondary issue was whether the petitioner had made out a case for anticipatory bail on merits.

Sections Cited

Section 438, Section 70, Section 132, Section 69, Section 16

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF JUNE, 2020 BEFORE THE HON’BLE MR. JUSTICE K. NATARAJAN CRIMINAL PETITION NO.2419 OF 2020 BETWEEN SRI HANUMANTHAPPA PATHRERA LAKSHMANA AGED ABOUT 52 YEARS, S/O. MR. HANUMANTHAPPA, No.37, 3RD CROSS, JAYANAGAR, SHIVAMOGGA-577 201. ...PETITIONER (BY SMT. VEENA J. KAMATH, ADVOCATE, FOR M/S. KAMATH AND KAMATH, ADVOCATES) AND STATE BY SENIOR INTELLIGENCE OFFICER, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, BENGALURU ZONAL UNIT, No.112, K.H. ROAD, SHANTHINAGAR, BENGALURU-560 027. … RESPONDENT (BY SRI JEEVAN J. NEERALGI, S.P.P.) 2 THIS CRIMINAL PETITION IS FILED UNDER SECTION 438 OF THE CODE OF CRIMINAL PROCEDURE, PRAYING TO ENLARGE THE PETITIONER ON BAIL IN THE EVENT OF HIS ARREST IN THE PROCEEDINGS INITIATED BY THE RESPONDENT IN PURSUANCE OF THE INSPECTION CONDUCTED ON 08.02.2020 AND CONSEQUENTIAL SUMMONS ISSUED BY THE RESPONDENT UNDER SECTION 70 OF THE CENTRAL GOODS AND SERVICE TAX ACTS, 2017. THIS CRIMINAL PETITION IS COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

The judgment continues below.

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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.