Suchismita Mohanty vs. State Of Odisha
Held
The Court held that the apprehension of arrest was not reasonable as only a summons had been issued. Furthermore, an application for anticipatory bail under Section 438 of Cr.P.C. cannot be entertained at this stage.
Facts
The petitioner apprehended arrest in connection with a summons issued under Section 70 of the Odisha Goods and Services Tax Act, 2017. The petitioner feared being taken into custody upon appearance before GST authorities.
Key Issues
Whether an anticipatory bail application is maintainable when only a summons has been issued under Section 70 of the GST Act for investigation.
Sections Cited
Section 70
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK
ABLAPL No. 12984 of 2023
Suchismita Mohanty …. Petitioner
Mr. S. Mohanty, Advocate -Versus - State of Odisha …. Opposite Party
Mr. S. Mishra, Standing Counsel (For GST)
CORAM: JUSTICE SASHIKANTA MISHRA ORDER_ 18.12.2023
This matter is taken up through hybrid mode.
Heard learned counsel for the petitioner and learned counsel for the State.
The petitioner is apprehending arrest in connection Spot Summons No. 1662 of CT & GST issued under Section 70 of the Odisha Goods and Services Tax Act, 2017. 4. From the copy of the summons enclosed to the anticipatory bail application, it is seen that the petitioner has been asked to appear before the Joint Commission of CT and GST Enforcement Range, Cuttack to give evidence truthfully on such matters concerning the enquiry and to produce documents on Order No. 05. record. The petitioner apprehends that she may be taken to custody in the event of her appearance as above.
Mr. Sunil Mishra, learned Standing Counsel for the GST matter submits that investigation is in progress a
The judgment continues below.
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