Anticipatory bail not available for GST summons under Section 69; cancellation upheld with limited interim protection

A person summoned under Section 69 of the Central Goods and Services Tax Act, 2017 for recording a statement cannot invoke anticipatory bail under Section 438 of the Code of Criminal Procedure, 1973. On that basis, the High Court's cancellation of anticipatory bail was upheld because no error was found in the rejection of that relief. The Court also granted liberty to approach the High Court under Article 226 of the Constitution and ordered interim protection from arrest for six weeks, providing limited temporary relief while declining substantive interference on anticipatory bail.

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Issues: Whether anticipatory bail could be invoked where the petitioner was summoned under Section 69 of the Central Goods and Services Tax Act, 2017 for recording of a statement, and whether the cancellation of anticipatory bail by the High Court called for interference.

Analysis: The Court proceeded on the basis that, where a person is summoned under Section 69 of the Central Goods and Services Tax Act, 2017 for recording a statement, the protection contemplated under Section 438 of the Code of Criminal Procedure, 1973 is not available. On that basis, the High Court was found to have committed no error in cancelling the anticipatory bail granted by the trial court. At the same time, the Court considered the facts and circumstances sufficient to grant liberty to approach the High Court under Article 226 of the Constitution of India and directed interim protection against arrest for six weeks.

Conclusion: The cancellation of anticipatory bail was upheld, and the petitioner's recourse was confined to writ jurisdiction with temporary protection from arrest.

Final Conclusion: The challenge did not succeed on the merits of anticipatory bail, but limited protective relief was granted and the matter was disposed of.

Ratio Decidendi: A person summoned under Section 69 of the Central Goods and Services Tax Act, 2017 for recording a statement cannot invoke Section 438 of the Code of Criminal Procedure, 1973.

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