Sh. Hardeep Singh Banga And 6 Others vs. State Of U.P. And 4 Others
Held
The Court granted anticipatory bail to the applicants until the conclusion of the inquiry under Section 70(1) of the GST Act. This was based on the applicants' cooperation, their business and social status, and the fundamental right to personal liberty.
Facts
Applicants sought anticipatory bail fearing arrest during a GST inquiry concerning alleged evasion of Rs. 27 crore. They claimed to be cooperating with the inquiry and had already deposited Rs. 2.0 crore. The GST department opposed the bail, citing the cognizable and non-bailable nature of the offense.
Key Issues
Whether anticipatory bail can be granted during a pending GST inquiry, considering the apprehension of arrest for a cognizable and non-bailable offense.
Sections Cited
Section 70, Section 132(5)
AI-generated summary — verify with the full judgment below
Court No. - 77 Case :- CRIMINAL MISC ANTICIPATORY BAIL APPLICATION U/S 438 CR.P.C. No. - 10383 of 2021 Applicant :- Sh. Hardeep Singh Banga And 6 Others Opposite Party :- State Of U.P. And 4 Others Counsel for Applicant :- Somesh Khare Counsel for Opposite Party :- G.A.,A.S.G.I.,Gaurav Mahajan,Sanjay Kumar Yadav Hon'ble Rajendra Kumar-IV,J.
Heard learned counsel for parties and perused the record.
Application for anticipatory bail has been file by applicants Hardeep Singh Banga, Gambhir Singh Banga, Satinder Singh Banga, Amitbir Singh, Harbir Singh Banga, Neeraj Bajaj and Pramod Kathuria seeking grant of anticipatory bail with reference to summons dated 25.3.2021, 26.3.2021, 30.3.2021 and 9.4.2021 issued by the Opposite Party No.5-Senior Intelligence Officer GST Intelligence, Zonal Unit Ghaziabad, under Section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “GST Act) during pendency of proceedings / inquiry before respondents.
The submission of learned counsel for the applicants is that under Section 70 of GST Act, the proper officer has power to summon a person whose attendance he considers necessary either to give evidence or to prod
The judgment continues below.
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