Prathu Omar vs. State Of U.P. And Another
Held
The Court, after hearing both parties and considering the applicant's assurance of cooperation, directed the applicant to appear before the competent authority whenever summoned. The applicant was ordered to furnish a bail bond of Rs. 50,000/- with two sureties of like amount, along with an undertaking to appear and cooperate in the assessment proceedings as and when required. The Court stipulated that if the applicant failed to respond to any summons or notices, the order would stand vacated. The application was disposed of with these directions. The Court did not explicitly decide on the merits of the GST evasion allegations but focused on ensuring the applicant's cooperation with the investigation.
Facts
The applicant, Prathu Omar, filed an anticipatory bail application under Section 438 Cr.P.C. apprehending arrest following summons and notices issued by the Directorate General (North) of Goods and Service Tax Intelligence, Kanpur. The applicant, proprietor of Gopal Metals, is being summoned due to business dealings with Messrs. Sumeto Alloys Pvt. Ltd., which is under investigation for GST evasion. The applicant's counsel stated that the applicant had been cooperating with the inquiry and was ready to abide by any conditions regarding appearance and cooperation. The respondent opposed the application, stating the applicant's presence was necessary for the GST assessment proceedings against Sumeto Alloys Pvt. Ltd. as the proceedings were held up due to the applicant's non-appearance.
Key Issues
1. Whether the applicant is entitled to anticipatory bail in light of his apprehension of arrest due to summons issued by the GST authorities for his alleged involvement in business transactions with a company under investigation for GST evasion, as per Section 438 Cr.P.C.? Petitioner's arguments: The applicant argued that he had been cooperating with the inquiry and was ready to abide by any conditions imposed by the court regarding his appearance and cooperation. He also stated he had no other criminal antecedents. Revenue's arguments: The respondent argued that the applicant's presence was essential for the ongoing GST assessment proceedings against Sumeto Alloys Pvt. Ltd., and that the proceedings could not progress due to the applicant's non-appearance.
Sections Cited
Section 438 Cr.P.C., Section 70 CGST Act, Section 174 IPC, Section 175 IPC
AI-generated summary — verify with the full judgment below
Court No. - 1 Case :- CRIMINAL MISC ANTICIPATORY BAIL APPLICATION U/S 438 CR.P.C. No. - 9416 of 2020 Applicant :- Prathu Omar Opposite Party :- State of U.P. and Another Counsel for Applicant :- Virendra Nath Upadhyay,Durgesh Kumar Singh Counsel for Opposite Party :- G.A.,Dileep Chandra Mathur Hon'ble Samit Gopal,J.
Heard Sri Durgesh Kumar Singh, learned counsel for the applicant, Sri Dileep Chandra Mathur, learned counsel for the respondent no.2 and Sri Gaurav Pratap Singh, learned brief holder for the State.
The present application under Section 438 Cr.P.C. has been filed by the applicant Prathu Omar with the following prayers:- "It is, therefore, most respectfully prayed that this Hon'ble Court may kindly be pleased to allow this application and direct the applicant be released on bail in the event of his arrest following the summons and notice issued to him from the office of Directorate General (North) of Good and Service Tax Intelligence Kanpur under Section 70 C.G.S.T. Act/ 174/175 I.P.C Police Station Anwargan, Kanpur Nagar during pendency of the investigation. Further, prayed that during the pendency of the present criminal misc. application, the applicant may not be ar
The judgment continues below.
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