Anticipatory bail in GST summons proceedings made absolute where the applicant cooperated and did not misuse interim protection.

In proceedings arising from summons under the CGST Act and the IPC, the applicant sought confirmation of interim anticipatory bail. The applicant relied on the pendency of proceedings under section 74 of the CGST Act and on his cooperation with the enquiry without misuse of the interim protection, and the State did not dispute those facts. On that basis, the interim anticipatory bail order was made absolute until finalisation of the proceedings, and the anticipatory bail application was allowed.

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Issues: Whether the applicant was entitled to have the interim anticipatory bail order made absolute and the anticipatory bail application allowed in proceedings arising from summons issued under the Central Goods and Services Tax Act, 2017 and the Indian Penal Code, 1860.

Analysis: The application sought anticipatory bail in connection with summons issued under section 70 of the Central Goods and Services Tax Act, 2017 read with sections 174 and 175 of the Indian Penal Code, 1860. The applicant relied on the fact that proceedings under section 74 of the Central Goods and Services Tax Act, 2017 were still pending and that he had cooperated with the enquiry without misusing the liberty earlier granted by the interim anticipatory bail order. The State did not dispute this factual position.

Conclusion: The interim anticipatory bail order was made absolute till finalization of the proceedings and the anticipatory bail application was allowed.

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