Mrs Shivani Sharma vs. Union Of INDIA Through Its Secretary & Ors.

Held

The Court disposed of the bail applications in terms of the submissions made by the petitioners' counsel. The counsel for the petitioners stated that the petitioners would approach the competent court at Ghaziabad and move an appropriate application in accordance with law on or before March 17, 2021. Consequently, the Court directed that no coercive action shall be taken against the petitioners until March 17, 2021. The Court explicitly stated that it had not made any observations on the merits of the case. The applications were disposed of along with pending applications in the aforementioned terms.

Facts

The petitioners, Mrs. Shivani Sharma, Deepak Kumar, and Mrs. Alka Gupta, filed applications under Section 438 of the Code of Criminal Procedure, 1973, seeking anticipatory bail. They apprehended arrest in connection with alleged offences under Section 132 of the Central Goods and Services Tax Act, 2017. The applications were heard by the Delhi High Court. The respondents were the Union of India and others. The specific tax period or the amount in dispute, if any, was not recorded in the judgment. The procedural history leading to these bail applications was not detailed.

Key Issues

1. Whether the petitioners are entitled to anticipatory bail under Section 438 Cr.P.C. in the event of arrest for alleged offences under Section 132 of the Central Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioners, through their counsel, sought anticipatory bail, indicating their apprehension of arrest for offences under Section 132 of the CGST Act, 2017. They presented their applications before the High Court for consideration. Revenue's Argument: The judgment does not record any specific arguments made by the respondents (Union of India and others) on the merits of the bail applications. The focus of the proceedings was on the petitioners' submissions and the subsequent disposal of the applications.