Sonam Berlia vs. The Senior Intelligence Officer, Dg Of GST, Bbsr
Held
The Court granted anticipatory bail to the petitioner, noting that her husband, the co-accused, was already on bail and the case was primarily based on documents seized by the authorities. The Court found that her arrest and detention would serve no useful purpose at this stage.
Facts
The petitioner, proprietor of a firm, sought anticipatory bail in a case involving alleged fraudulent availment of Input Tax Credit (ITC). Her husband, the authorized signatory, managed the business and has already been granted bail.
Key Issues
Whether anticipatory bail should be granted to the petitioner, a proprietor, when the business was managed by her husband who is already on bail, and the case relies on documentary evidence.
Sections Cited
Section 132(2), Section 16
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Cause title — parties, addresses and appearances
ORDER 25.11.2022
1. This matter is taken up through hybrid arrangement (virtual/physical) mode.
The Petitioner by filing this Application under section- 438 of the Code of Criminal Procedure has prayed for grant of anticipatory bail in connection with 2(C) C.C. No.328 of 2021 arising out of DGGI/BbZU/ INV/110/GST/2018 for offence under section-132(2) of the CGST Act for violation of the offence under Section-16 of the said Act pending in the Court of S.D.J.M., (Special), Bhubaneswar.
Learned Senior Counsel for the Petitioner submitted that the prosecution allegations which have given rise to the lodging of the complaint is that since the year 2016, the husband of this Petitioner
The judgment continues below.
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