The High Court granted anticipatory bail to the applicant invoking Section 438 Cr.P.C. He apprehended arrest on a summoning order under Section 70 of the GST Act for non-appearance due to his father's funeral.
Applicant directed to appear before I.O. by 10.09.2021; no coercive action till that date.
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Court No. - 67
Case :- CRIMINAL MISC ANTICIPATORY BAIL APPLICATION U/S 438 CR.P.C. No. - 15589 of 2021
Applicant :- Ajeet Singh Opposite Party :- State of U.P. and Others Counsel for Applicant :- Manoj Kumar Tripathi,Vinod Kumar Tirpathi Counsel for Opposite Party :- G.A.
Hon'ble Rahul Chaturvedi,J.
Heard learned counsel for the applicant and learned A.G.A for the State and perused the material on record.
The instant application is being moved by the applicant invoking the powers of Section 438 Cr.P.C. apprehending his arrest in connection with summoning order dated 22.06.2021 issued by Superintendent/Appraiser/Senior Intelligence at Central Goods and Services Tax, Ghaziabad under section 70 of Goods and Services Tax Act, 2017.
Learned counsel for the applicant, in support of his contention, has submitted that the applicant, on account of his father's demise, could not participate in the investigation. He undertakes that soon after performing the last rites of his father, he is more than ready to cooperate in the investigation and would respond to the summoning order dated 22.06.2021.
Keeping in view the facts and circumstances of the case, the applicant is directed to appear before the concerned Investigating Officer on or before 10.09.2021 and the same shall be adjudicated and decided by the concerned authority in accordance with law.
Till 10.09.2021, no coercive action shall be taken against the applicant in connection with summoning order dated 22.06.2021 issued by Superintendent/Appraiser/Senior Intelligence at Central Goods and Services Tax, Ghaziabad under section 70 of Goods and Services Tax Act, 2017.
With the aforesaid observations, the present application stands disposed of.
Order Date :- 26.8.2021 Sumit S
Digitally signed by RAHUL CHATURVEDI Date: 2021.08.26 18:02:16 IST Reason: Document Owner Location: High Court of Judicature at Allahabad
2 issues framed by the court
Whether the applicant is entitled to anticipatory bail under Section 438 Cr.P.C. in anticipation of arrest based on a summoning order under Section 70 of the GST Act?
Whether the applicant's absence due to funeral rites justifies condonation and protection from coercive action on the summoning order?
2 provisions across 2 enactments
Ajeet Singh
State of U.P.
Rahul Chaturvedi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
