TaxTMI 
TaxTMI 
2022 (3) TMI 910
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....cer, DGGI, Gurgram Zonal Unit and perused the material available on record. By way of the instant anticipatory bail application, prayer has been made for grant of anticipatory bail to the applicant in respect of Summons/Notice No. 4197, Dated 21.12.2020, under Section - 70 of Central Goods and Services Tax Act, 2017 issued by respondent no. 2, during the pendency of trial of the present case. Prior notice of this bail application was served in the office of Government Advocate and as per Chapter XVIII, Rule 18 of the Allahabad High Court Rules, this anticipatory bail application is being heard. Grant of further time to the learned A.G.A as per Section 438 (3) Cr.P.C. (U.P. Amendment) is not required. As per the pleadings made in the pres....
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....n elaborated, which need not be referred here for the sake of unnecessary details. It has been claimed that on 17.01.2020, the respondent authorities conducted a search at the corporate office of the applicant located at C-58, Sector-4, NOIDA, Uttar Pradesh and the applicant was served summons for adducing his statement under Section - 70 of the C.G.S.T. Act, 2017 as he is solely handling the purchase for the applicant company to the exclusion of others. During search, the respondents authorities have taken certain documents at the corporate office of the company and the applicant has cooperated with the authorities in the procedure and voluntarily provided them with all the required documents for the purpose of investigation by the authori....
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....s were issued for investigation purpose, which were duly replied as per detailed descriptions contained under paragraph no.19 of the rejoinder affidavit filed on behalf of the applicant. Bare perusal of this paragraph, brings forth that statement of the applicant was recorded on 17.01.2020, 03.02.2021, 22.02.2021 and required documents were submitted to the respondent authorities on 17.01.2020, 03.02.2020, 13.02.2020, 28.12.2020 and at five instances thereafter. In the backdrop of the aforesaid fact and circumstances of the case, the claim is that the respondent authorities in order to harass and intimidate the applicant are bent upon to ensure personal presence of the applicant before respondent no.2. The entire story of this case as refl....
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..... Learned counsel for the respondent-authorities has engaged attention of this Court to the statement of the applicant given to the extent that invoice of fake and forged firm was issued by him. This statement by virtue of application under Section - 136 of the C.G.S.T. Act, 2017 is admissible in evidence. Learned counsel for the respondent-authorities has stressed on certain paragraphs of his counter affidavit and submitted that respondent-authorities have already assessed liability of tax to be paid by the applicant during investigation to the extent of Rs. 19.53 Crores in paragraph no.11 of the counter affidavit that forms part of the investigation. Learned counsel for the respondent-authorities further has placed reliance in the case....
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.... is helpful to the applicant. Upon consideration of the facts and circumstances of the case, this Court could not come across any averment in the counter affidavit by the respondent no.2 to the impact that the applicant has not cooperated with the investigation that indirectly admits the situation that the applicant is cooperating with respondent no.2 and he has promised to continue to cooperate with the investigation, the applicant has no prior criminal antecedents brought on record. His implication can be made under cognizable and nonbailable offences u/s 132 (5) of the C.G.S.T. Act, if the allegations are found to be correct. As disclosed above, the personal liberty guaranteed under Article 21 of the Constitution of India is a fundament....