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<h1>Anticipatory Bail Granted for CBIC-DIN Summons: Upholding Legal Principles and Ensuring Procedural Compliance.</h1> The Guj. HC granted anticipatory bail under CrPC SS438 concerning CBIC-DIN-202008DWW400004H92FF dated 06.08.2020 and summons under CGST Act SS70. The ... Anticipatory bail - summons under the CGST Act - offence under Section 67(2) of the CGST Act - disposal of anticipatory bail application with direction to authority - compliance with the principle laid down in Special Civil Application No.13679 of 2019 dated 20.10.2020Anticipatory bail - summons under the CGST Act - offence under Section 67(2) of the CGST Act - compliance with the principle laid down in Special Civil Application No.13679 of 2019 dated 20.10.2020 - Disposal of application under Section 438 CrPC seeking anticipatory bail in respect of summons issued under the CGST Act for alleged offence under Section 67(2). - HELD THAT: - The High Court heard learned counsel for the parties and, noting that the present application was filed in challenge to summons issued by the authority under the Act, directed that the authority concerned is expected to comply with the principle enunciated by this Court in Special Civil Application No.13679 of 2019 and allied matters dated 20.10.2020 in its true spirit. No interim grant of anticipatory bail is recorded in the order; the matter is disposed of with the expressed expectation that the authority will act in conformity with the cited precedent. The Court's direction is procedural in nature, calling for the authority's adherence to the Court's earlier guidance when proceeding pursuant to the summons.Application disposed of with the observation that the authority shall comply with the principle laid down in Special Civil Application No.13679 of 2019 dated 20.10.2020.Final Conclusion: The anticipatory bail application under Section 438 CrPC, filed against summons issued under the CGST Act for alleged offence under Section 67(2), is disposed of; the Court directed that the authority shall comply with the principle laid down in Special Civil Application No.13679 of 2019 dated 20.10.2020. The Gujarat High Court, with Honourable Ms. Justice Gita Gopi presiding, granted anticipatory bail under section 438 of the Code of Criminal Procedure in connection with CBIC-DIN-202008DWW400004H92FF dated 06.08.2020 and Summons under Section 70 of CGST Act 2017. The court emphasized compliance with principles laid down in a previous decision and disposed of the application.
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