Jagdish Lal vs. Union Of INDIA And Anr
Held
The Court did not decide the substantive issues regarding the grant of anticipatory bail. Instead, the learned Senior Counsel for the petitioner sought permission to withdraw the present petition with the liberty to approach the competent court of jurisdiction. In view of this request, the High Court dismissed the petition as withdrawn, granting the petitioner the liberty to approach the appropriate court. No specific findings were made on the merits of the case or the alleged violation of statutory provisions. The operative direction was to dismiss the petition as withdrawn with liberty to approach the competent court.
Facts
The petitioner, Jagdish Lal, filed a petition under Section 438 of the Cr.P.C. before the High Court of Punjab and Haryana seeking anticipatory bail. The petition was filed in relation to a case under Section 132 of the Central Goods and Services Tax Act, 2017. The petitioner was also issued a summons dated March 31, 2021, by respondent No. 2, which he alleged was an attempt to illegally arrest him in violation of the statutory provisions of the CGST Act, 2017. The petitioner's counsel sought permission to withdraw the petition with liberty to approach the competent court of jurisdiction.
Key Issues
1. Whether the petitioner is entitled to anticipatory bail under Section 438 of the Cr.P.C. in a case registered under Section 132 of the Central Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that the summons issued by respondent No. 2 was an attempt to illegally arrest him, violating the statutory provisions of the CGST Act, 2017, and therefore, he sought anticipatory bail. Revenue's Contention: The judgment does not record any specific arguments made by the respondents (Union of India and another).
Sections Cited
Section 132, Section 438
AI-generated summary — verify with the full judgment below
102 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CRM-M-42390-2021 Date of decision : 08.10.2021 Jagdish Lal ...Petitioner Versus Union of India and another ...Respondents CORAM: HON'BLE MR. JUSTICE VIKAS BAHL Present: Mr. N.S. Shekhawat, Sr. Advocate with Mr. Deepak Sethi, Advocate for the petitioner. (Through Video Conferencing) **** VIKAS BAHL, J. (ORAL) This is a petition filed under Section 438 of Cr.P.C. for grant of anticipatory bail to the petitioner in case under section 132, Central Goods and Services Tax Act, 2017 and subsequent summon dated 31.03.2021 (Annexure P-1) issued by respondent No.2 through which respondent No.2 is seeking illegal arrest of the petitioner by violating the statutory provision of the Central Goods and Services Tax Act, 2017. Learned Senior Counsel for the petitioner seeks permission of this Court to withdraw the present petition with liberty to approach competent court of jurisdiction. In view of the above, the present petition is dismissed as withdrawn with liberty aforesaid. 08.10.2021 (VIKAS BAHL) Pawan JUDGE Whether speaking/reasoned:- Yes/No Whether reportable:- Yes/No PAWAN KUMAR 2021.10
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Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.