Allahabad HC grants Anticipatory Bail to GST Evader [Read Order]

anticipatory bail - GST - Taxscan

In a recent order, the Allahabad High Court has granted anticipatory bail who was accused of evading tax under section 122/132 U.P. GST  Act, 2017.

The Applicant Mr. Shahzad Alam, sought anticipatory bail before the high court. He was alleged by the Trade Tax Officer for evading paying tax under section 122/132 U.P. Goods and Service Tax Act, 2017.

The learned counsel for the Applicant submitted that the applicant has been falsely implicated by the Trade Tax Officer only because in the house, which was given on rent to one Azad Malik, Azad Malik was doing the business of generator. It was further argued that false allegation has been made against the accused-applicant that he has evaded paying taxes. There is no criminal history against the accused-applicant, apparently. He had also annexed ‘Kerayananam’.

It was further contended by the learned counsel that the applicant has an apprehension of imminent arrest and if released on bail he would not misuse the liberty and would cooperate with the investigation.

Learned A.G.A. vehemently opposed the prayer for granting bail and has argued that said the said ‘Kerayanama’ is of go-down and not of the concerned house.

While taking into consideration the gravity of accusation, Justice Dinesh Kumar Singh observed that “there being no criminal antecedents of the applicant and there being no possibility of his fleeing from justice, without expressing any opinion on the merits of the case, the applicant was entitled to be released on anticipatory bail in this case.”

The Court also said that the condition applied to the Applicant/Accused along with a bond of Rs. 50, 000/- were that the applicant shall make himself available for interrogation by a police officer as and when required; the applicant shall not directly or indirectly, make any inducement, threat or promise to any person acquainted with the facts of the case so as to dissuade him/her/them from disclosing such facts to the Court or to any police officer; and the applicant shall not leave India without the previous permission of the Court and if he has passport the same shall be deposited by him before the S.S.P./S.P. concerned.

The Court also directed the Investigating Officer to conclude the investigation of the present case in accordance with law expeditiously preferably within a period of three months from the date of production of a copy of the order.

To Read the full text of the Order CLICK HERE