Anticipatory bail in CGST summons proceedings confirmed where interim protection was complied with and investigation cooperation was required.

Anticipatory bail was granted in proceedings arising from summons issued under the CGST Act, with the earlier interim protection made absolute. The court noted that the petitioners had complied with the interim conditions and that such compliance was not disputed. It granted pre-arrest protection without expressing any view on the merits of the alleged tax evasion, and continued the relief subject to the statutory conditions governing anticipatory bail, including cooperation with the investigation.

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Issues: Whether anticipatory bail should be granted in proceedings arising from summons issued under Section 70 of the Central Goods and Services Tax Act, 2017, and whether the interim protection earlier granted should be made absolute.

Analysis: The petition was filed for pre-arrest bail in connection with summons issued by the tax authorities. The earlier interim protection had been complied with, and compliance was not disputed. The request was considered without expressing any view on the merits of the alleged tax evasion. The protection was continued subject to the statutory conditions applicable to anticipatory bail, including cooperation with the investigation.

Conclusion: Anticipatory bail was granted and the interim protection was made absolute, subject to compliance with the conditions under the relevant bail provision.

Final Conclusion: The petitioners obtained pre-arrest protection in the CGST summons proceedings, with the relief continuing on the prescribed statutory terms.

Ratio Decidendi: Where interim bail has been duly complied with and no view is expressed on the merits, anticipatory bail may be confirmed subject to the statutory conditions governing such relief.

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