2026 (8) TMI 1853

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....er, seeking grant of anticipatory bail. 2. The instant petition arises in the context of the impugned summons dated 25.03.2026 (Annexure P-4) and 09.04.2026 (Annexure P-6), issued by the Senior Intelligence Officer, Central Goods and Services Tax Commissionerate, Ludhiana, Office of the Principal Commissioner, 2nd Floor, AE Branch, GST Bhawan, Rishi Nagar, Ludhiana, under Section 70 of the Central Goods and Services Tax Act, 2017, directing the Petitioner's personal appearance before the Respondent Department. The Petitioner apprehends, on reasonable and bona fide grounds, that his appearance pursuant to the impugned summons is likely to culminate in his arrest at the hands of the respondent-Department, in purported exercise of its c....

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....the prayer for anticipatory bail and submits that the petitioner's apprehension of arrest is wholly unfounded and premature. It is contended that the summons have merely been issued for securing the petitioner's appearance and production of the requisite documents in connection with the departmental inquiry, and no coercive action has been contemplated against him at this stage. In the absence of any tangible or reasonable basis demonstrating an imminent likelihood of arrest, the extraordinary and discretionary remedy of anticipatory bail is stated to be wholly unwarranted. Learned counsel accordingly submits that the petitioner cannot invoke the jurisdiction of this Court on the basis of a mere apprehension and, therefore, prays for dismis....