Manoj Sharma vs. Union Of INDIA Through Its Secretary & Ors.
Held
The Court did not make a definitive finding on the entitlement to anticipatory bail under Section 438 Cr.P.C. for offences under Section 132 of the CGST Act, 2017. Instead, the Court disposed of the applications based on a submission made by the petitioner's counsel. The counsel stated that the petitioner would approach the competent court at Ghaziabad and move an appropriate application in accordance with law within 10 days from the date of the order, i.e., by March 15, 2021. In light of this undertaking, the Court directed that no coercive action would be taken against the petitioners until March 15, 2021. The applications were disposed of in terms of this arrangement. No specific provision of the CGST Act was discussed in detail, other than Section 132 being the basis for the potential arrest.
Facts
The petitioners, Sarvesh Singh and Manoj Sharma, filed applications under Section 438 of the Code of Criminal Procedure, 1973, seeking anticipatory bail. The applications were in relation to potential arrest for offences allegedly committed under Section 132 of the Central Goods and Services Tax Act, 2017. The Union of India was the respondent. The proceedings were heard through video conferencing. The petitioners' counsel indicated that the petitioners would approach the competent court at Ghaziabad and file an appropriate application within 10 days from the date of the order, i.e., by March 15, 2021.
Key Issues
1. Whether the petitioners are entitled to anticipatory bail under Section 438 Cr.P.C. for alleged offences under Section 132 of the Central Goods and Services Tax Act, 2017? The petitioner argued for the grant of anticipatory bail. The respondent, Union of India, did not present arguments on this specific issue as the matter was resolved by the petitioner's undertaking. The Court had to decide on the grant of anticipatory bail based on the submissions made and the legal framework governing such applications, particularly in the context of GST offences.
Sections Cited
Section 132
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Cause title — parties, addresses and appearances
O R D E R %
2021 HEARD THROUGH VIDEO CONFERENCING CRL.M.A. 3744/2021 (exemption) BAIL APPLN. 790/2021 CRL.M.A. 3748/2021 (exemption) BAIL APPLN. 792/2021
Allowed, subject to all just exceptions. BAIL APPLN. 790/2021 BAIL APPLN. 792/2021
These applications filed under Section 438 Cr.P.C. are for grant of This is a digitally signed order. The authenticity of the order can be r
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