TaxTMI 
TaxTMI 
2022 (7) TMI 295
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....tion is that applicant is one of the Director of M/s Salt Experiences and Management Pvt Ltd. and applicant's company is an event management company. During the business period starting 01.07.2017 upto 31.03.2019, the applicant's company availed various travelling, lodging and boarding services from M/s Dream Business Solutions Pvt Ltd and M/s Fast Conversion Marketing Solution Ltd. During the inquiry in connection with M/s Salt Experience and Management Pvt Ltd. it was found that neither any amount was deposited nor any GST returns were filed properly by the said company whereupon respondent Directorate General of GST Intelligence Gurugram had issued summons bearing No. CBIC-DIN- 202205DNN10000-9959DC dated 24.05.2022 under Section 70 of ....
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....to grant bail to applicant. In support of his arguments, learned counsel for respondent has placed reliance on case titled as * Abdul Shaji Vs. Commissioner of Central Tax and Central Excise and another 2021 SCC Online Ker 1845, * Hanumanthappa Pathrera Lakshmana Vs. State by Senior Intelligence Officer Crl. Petition No. 2419 of 2020' * Tarun Jain Versus Directorate General of GST Intelligence bail application No. 3771/2021 and CRL.MA 16552-2021 decided on 26.11.2021. 6. Replying to above arguments, learned counsel for respondent has contended that application is premature. The applicant is under statutory obligation to prove necessary information to the officer of GST Department and his non cooperative attitude cannot be cons....
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....ondents clearly indicates that at present they have no intention to arrest the accused. 10. Accused during the course of inquiry and after putting himself in appearance before the inquiry officer can also ask and request to supply the copy of necessary approvals if his arrest is required. 11. Learned counsel for applicant has apprehension that officer can obtain the permission because his additional Director General also sitting in the same premises. Such type of fear cannot be entertained at this stage. Moreover the authorities under CGST Act are statutory authorities and it is always expected from them that they will keep in mind that life and liberty of citizen may not be disturbed without following due procedure of law. 12. In the ob....