Page 59 - GSTL_18th June 2020_Vol 37_Part 3

2020 (37) G.S.T.L. 273 (Telangana)

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT
HYDERABAD
Shameem Akther, J.
G. BHASKAR RAO

Versus
DIR. GENERAL OF GST INTELLIGENCE, NEW DELHI
Criminal Petition No. 880 of 2019, decided on 7-3-2019
Bail - Anticipatory bail - Issuance of invoice or bill without supply of
goods/services or both and wrongful availment or utilisation of input tax cred-
it or refund of tax - No prima facie case against petitioner - Evident that there
was apprehension of arrest of petitioner for non-bailable offences alleged in
subject crime - Main accused being corporate body whose financial matters
were dealt by its Chief Financial Officer - Petitioner not managing the day-to-
day affairs of company - Petitioner not directly liable to pay taxes imposed by
Government from time to time - No record to substantiate prima facie in-
volvement of petitioner in criminal case - Arrest and detention of petitioner
would damage his reputation - Allegations not grave and gravity of offences
not so high to deny bail to petitioner - It cannot be said that petitioner would
abscond and flee from justice - No circumstances to hold that petitioner would
indulge in tampering records and influence witnesses - Chief Financial Officer
already arrested and incriminating material also collected - Custodial investi-
gation of petitioner not required - Directions to respondents to release peti-
tioner on bail in event of his arrest, on his executing a personal bond for a sum
of ` 10,00,000 with two sureties in a like sum each to the satisfaction of Senior
Intelligence Officer - Section 438 of Code of Criminal Procedure, 1973 - Sec-
tions 70 and 132 of Central Goods and Services Tax Act, 2017. [paras 6, 9, 10]
Petition allowed
CASE CITED
Union of India v. Padam Narain Aggarwal — 2008 (231) E.L.T. 397 (S.C.) — Referred ........ [Paras 4, 7, 8]
REPRESENTED BY : S/Shri D. Prakash Reddy, Senior Counsel for M.P.
Kashyap, Advocate, for the Petitioner.
Shri Anil Prasad Tiwari, Special Public Prosecutor,
for the Respondent.
[Order]. - This Criminal Petition, under Section 438 of the Code of Crim-
inal Procedure, 1973, is filed by the petitioner, for grant of anticipatory bail in
GST LAW TIMES  18th June 2020  59