Conditional anticipatory protection in GST inquiry upheld, tied to appearance, cooperation, and compliance with summons and notices.

Conditional anticipatory protection may be granted during an ongoing GST inquiry where the person summoned undertakes to cooperate with the competent authority. The court directed appearance whenever called, compliance with summons and notices, and execution of bail bonds and sureties to secure participation in the assessment proceedings. The relief was expressly tied to continued cooperation, and non-compliance would result in vacation of the protection.

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Issues: Whether anticipatory protection from arrest should be granted to a person summoned in an inquiry relating to GST evasion, and whether such relief could be made conditional upon appearance and cooperation before the competent authority.

Analysis: The application arose from summons and notices issued in an inquiry concerning alleged GST evasion, where the applicant asserted willingness to cooperate and to abide by conditions for appearance before the authority. The opposing side emphasised the need for the applicant's presence for the assessment proceedings. On the material placed, the Court found it appropriate to direct appearance before the competent authority whenever called and to secure cooperation in the assessment proceedings through bail bonds and sureties. The protection was tied to continued compliance with the summons and notices issued by the competent officer.

Conclusion: Anticipatory relief was granted in a conditional form, with directions for appearance, cooperation, and execution of bail bonds and sureties; non-compliance would result in vacation of the order.

Final Conclusion: The proceeding was concluded by granting conditional protection linked to the applicant's participation in the GST inquiry and compliance with the authority's directions.

Ratio Decidendi: Conditional anticipatory protection may be granted in aid of an ongoing statutory inquiry where the applicant undertakes to cooperate and comply with appearance requirements before the competent authority.

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