2018 (6) TMI 1575

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....ocate)   Respondents (By Sri Jeevan j. Neeralagi, Advocate)   O R D E R This petition is filed under Section 438 of Cr.P.C. seeking anticipatory bail in the event of arrest of the petitioner by the respondents or their sub-ordinate officers pursuant to the summons dated 15.11.2017, issued by the Superintendent, Anti-Evasion Unit-V, GST West Commissionerate, Bangalore. 2. Hear....

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....uiry being held in connection with Service Tax matters. Now, therefore in exercise of the powers conferred on me under Section 14 of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994, I hereby summon you to appear before the undersigned, in person, alongwith the documents as per the Schedule to the Summons in the Office of the Principal Commissioner of Service Tax, Ant....

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....f office on 15.11.2017." 4. The apprehension of arrest in a non-bailable offence is a sine qua non to maintain a petition under Section 438 of Cr.P.C. 5. It is not the case of the petitioner that he has been apprehending his arrest in any non-bailable offence and therefore, on the face of it, the provisions of Section 438 of CR.P.C. do not get attracted to the facts of this case. A reading o....