Suresh Hukmat Rai Jadhwani vs. The State Of Maharashtra

Facts

The applicant, Suresh Hukmat Rai Jadhwani, approached the Bombay High Court seeking anticipatory bail. The respondent, the State of Maharashtra, had issued a summons to the applicant under Section 70 of the Maharashtra Goods and Services Tax Act, 2017 (M.G.S.T. Act). The applicant apprehended arrest upon attending the respondent's office in response to the summons. The applicant's counsel requested that the applicant be granted time to approach the competent court in the event of an FIR being registered against him. The specific file number mentioned in the proceedings is ACST/INV-D-002/2021-22/B-/2019.

Held

The Court considered the facts and circumstances of the case. While not explicitly granting anticipatory bail, the Court directed that in the event the respondent finds it necessary to arrest the applicant in connection with the specified file and the summons issued under Section 70 of the M.G.S.T. Act, the applicant must be given 72 hours' advance notice. This effectively provides a period of protection, allowing the applicant to take further legal recourse. The Court disposed of the application with this specific direction.

Key Issues

1. Whether the applicant is entitled to anticipatory bail or protection from arrest in connection with the summons issued under Section 70 of the M.G.S.T. Act? The petitioner argued that he apprehended arrest upon complying with the summons and sought protection. The respondent, the State of Maharashtra, did not present any arguments as recorded in the judgment. The court was therefore primarily considering the applicant's apprehension and the potential for arrest.