Anticipatory Bail Sought for GST Appearance Notice: Gauhati HC says No Apprehension of Arrest, Directs to Appear [Read Order]

In a recent order, the Gauhati High Court disposed of an anticipatory bail plea filed by three individuals who had sought protection from arrest after receiving a notice to appear following a search and seizure operation GST Act directing them to appear on a new date.

The petitioners Kamal Kumar Sharma, Pradip Kumar Sarawgi, and Suraj Pareek approached the court fearing coercive action for non-compliance with the appearance notice dated July 3, 2025.

The petitioners submitted that the seizure took place on July 2, 2025 under Section 67(2) of the GST Act, at their business premises, and they were asked to appear before the Deputy Commissioner of State Tax along with certain documents.

They claimed they were afraid they would be arrested for not showing up on the appointed date, citing the short notice period and insufficient time to hire a tax consultant.

However, the Standing Counsel for the State GST clarified that the appearance was not mandatorily required to be in person and could be complied with through an authorized representative. Moreover, the petitioners were still permitted to appear before the authorities on July 31, 2025, and could seek an extension of time if needed.

Justice Mridul Kumar Kalita, while disposing of the anticipatory bail application, held that the nature of the notice did not indicate any immediate threat of arrest. The Court found no merit in the petitioners' apprehension and stated that the statutory process should be followed without assuming coercive consequences where none are indicated.

Accordingly, it was directed to appear before the authorities on July 31, 2025.

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