Sanjiv Kumar vs. Union Of INDIA And Another
Facts
The applicant, Sanjiv Kumar, sought anticipatory bail apprehending arrest in Case Crime No. 167 of 2021, registered under Sections 132(1)(l) & 132(B) read with Section 132(1)(i) of the Central Goods and Services Tax Act, 2017. The applicant is an employee in a managerial capacity at 'Prabhat Zarda Factory Overseas, Noida'. The prosecution stated that the applicant was summoned under Section 70 of the CGST Act via orders dated 29.10.2020, 07.11.2020, 04.12.2020, and 29.01.2021, for inquiries requiring his evidence, production of documents, opening of electronic devices, and recording of his statement. The applicant's counsel undertook to cooperate with these inquiries.
Held
The Court disposed of the anticipatory bail application based on the undertakings provided by both counsels. The Court clarified that the applicant, Sanjiv Kumar, shall not be arrested in connection with Case Crime No. 167 of 2021, provided he appears, joins the inquiry as envisaged by the departmental orders dated 29.10.2020, 07.11.2020, 04.12.2020, and 29.01.2021, and cooperates at every stage of the inquiry. This protection against arrest is limited to the stage of the inquiry. The Court also noted that if any other occasion arises, the applicant would be served with notice and would have the right to move a fresh bail application. The Court did not make any specific finding on the merits of the allegations under Section 132 of the CGST Act, as the matter was confined to the apprehension of arrest during the inquiry stage.
Key Issues
1. Whether the applicant, Sanjiv Kumar, has a reasonable apprehension of arrest in Case Crime No. 167 of 2021, registered under Sections 132(1)(l) & 132(B) read with Section 132(1)(i) of the CGST Act, 2017, given the ongoing inquiries under Section 70 of the Act. Petitioner's Contention: The applicant is an employee in a managerial capacity and has no personal liability. He undertakes to cooperate with the inquiries as per the summoning orders. Revenue's Contention: The applicant, as a manager, has been summoned under Section 70 of the CGST Act for inquiries, including providing evidence, producing documents, and recording his statement. The revenue stated that if the applicant cooperates with these inquiries, he should not apprehend arrest, and he shall not be arrested until then.
Sections Cited
Section 70, Section 132(1)(l), Section 132(B), Section 132(1)(i)
AI-generated summary — verify with the full judgment below
Court No. - 68 Case :- CRIMINAL MISC ANTICIPATORY BAIL APPLICATION U/S 438 CR.P.C. No. - 1169 of 2022 Applicant :- Sanjiv Kumar Opposite Party :- Union Of India And Another Counsel for Applicant :- Prateek Sinha Counsel for Opposite Party :- Parv Agarwal Hon'ble Vikas Kunvar Srivastav,J.
Called on.
Learned counsel Sri Raj Kamal, Advocate is connected though video conferencing in virtual hearing of the anticipatory bail application, however in Court learned counsel Sri Prateek Sinha, Advocate for the accused-applicant is also present to assist the Court.
Learned Senior Standing Counsel Sri Parv Agarwal, Advocate of the department of Central Goods & Services Tax (CGST) is present for and on behalf of the department.
Learned Additional Government Advocate for the State is also present but he has no concern with the case in question as the matter totally relates to the case of CGST and dispute as to the payment.
The accused-applicant-Sanjiv Kumar is apprehension of his arrest in Case Crime No. 167 of 2021, under Sections 132(1)(1) & 132(B) read with Section 132(1)((i) of the Central Goods and Services Tax Act, 2017, registered at Police Station CGST, Noida, District Meerut.
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