Interim anticipatory bail for company brokers in GST prosecution, extended on parity with directors already protected.

Applicants described as brokers or agents, and not shown to be principal officers of the company, sought interim anticipatory bail in a prosecution under the Central Goods and Services Tax Act, 2017 arising from allegations of large-scale tax evasion. The Court noted that the company's directors had already been granted interim anticipatory bail and, on that basis, extended similar interim protection to the applicants. Interim anticipatory bail was granted till the next date of listing, subject to furnishing bond and sureties and complying with the stated conditions.

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Issues: Whether the applicants, who were not shown to be principal officers of the company, were entitled to interim anticipatory bail in a prosecution under the Central Goods and Services Tax Act, 2017.

Analysis: The application arose from allegations of large-scale tax evasion against the company. The applicants were described as brokers or agents, and not as the principal officers of the company. It was also noted that the directors of the company had already been granted interim anticipatory bail. On that footing, the Court found that the applicants were, for the time being, entitled to similar interim protection.

Conclusion: Interim anticipatory bail was granted to the applicants till the next date of listing, subject to furnishing bond and sureties and compliance with the stated conditions.

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