Mohit Jaiswal vs. State Of Odisha

ABLAPL/15082/2019HC OrissaGSTCNR ODHC01057246201919 November 2019Bench: MR. JUSTICE S.PUJAHARI2 pages
AI SummaryRemanded

Held

The Court granted interim protection from coercive steps to the petitioner until November 27, 2019. The Court noted that no case had been registered against the petitioner to date. The interim relief was granted subject to the condition that the petitioner cooperates with the inquiry/investigation after November 27, 2019. The State (GST) was granted liberty to take steps to keep the petitioner under surveillance to prevent him from fleeing. The petition was disposed of with these directions.

Facts

The petitioner filed a petition for pre-arrest bail apprehending arrest pursuant to a summons issued under Section 70 of the Central/Odisha Goods and Services Act, 2017, by the State Tax Officer, Enforcement Unit, Cuttack-1. The petitioner's wedding was scheduled for November 22, 2019, and he expressed his intention to cooperate with the investigation after the wedding. The State (GST) and Central (GST) counsel indicated they would not arrest the petitioner until November 27, 2019, provided he cooperated and did not flee. No case had been registered against the petitioner at the time of the hearing.

Key Issues

1. Whether the petitioner is entitled to pre-arrest bail in light of the apprehension of arrest pursuant to a summons issued under Section 70 of the CGST/Odisha GST Act, 2017? Petitioner's contention: The petitioner argued for release on pre-arrest bail, citing his upcoming wedding on November 22, 2019, and his willingness to cooperate with the investigation after the ceremony. Revenue's contention: The State (GST) and Central (GST) counsel stated they would not arrest the petitioner until November 27, 2019, if the Court directed so, subject to the condition that the petitioner cooperates with the investigation and does not abscond.

Sections Cited

Section 70

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05.

19.11.2019

The petitioner apprehending his arrest pursuant to the summons issued dated 4.9.2019 under Section 70 of the Central/Odisha Goods and Services Act, 2017 by the State Tax Officer, Enforcement Unit, Cuttack-1, Cuttack has filed this petition for his release on pre-arrest bail.

Heard, the learned counsel for the petitioner and the learned Counsel for the State (GST), so also the learned counsel for the Central (GST).

During the course of hearing, learned counsel for the petitioner submits that wedding of the petitioner is fixed to 22nd November, 2019 and he intends to cooperate with the investigation on any date after his wedding is completed and hence, he be released on pre- arrest bail.

Learned counsel for the State (GST) and Central (GST) submit that they are not going to arrest the petitioner till 27th November, 2019 if the Court directs so but with such condition that the petitioner shall not flee away and cooperate with the investigation.

On consideration of the facts and submissions made, especially the fact that no case has been registered against the petitioner till date, this

The judgment continues below.

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