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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
SHIVASHANKAR AMARANNAVAR
Akram Pasha, S/o. Late Abdul Rashid – Appellant
Versus
Senior Intelligence Officer, DGGI, Represented By Special Public Prosecutor – Respondent
| Table of Content |
|---|
| 1. anticipatory bail application details. (Para 1 , 3) |
| 2. arguments against anticipatory bail. (Para 4 , 10 , 32) |
| 3. analysis of provisions in cgst act. (Para 5 , 13 , 20 , 23) |
| 4. offences classified under cgst act. (Para 6 , 14 , 15 , 19) |
| 5. order granting anticipatory bail. (Para 34) |
ORDER :
SHIVASHANKAR AMARANNAVAR, J.
1. This petition is filed by the petitioner/accused under Section 482 of BNSS praying to grant anticipatory bail in case of his arrest, pursuant to summons dated 10.10.2025 issued under Section 70 of the Central Goods and Services Act, 2017 (for short ‘CGST Act’) bearing CBIC-DIN- 202510DSS00000555A56.
2. Heard the learned Senior Counsel for the petitioner and learned counsel for respondent.
3. Learned Senior counsel for the petitioner would contend that the offence alleged is under Section 132 (1)(b)(c) of CGST Act and the maximum sentence that can be imposed for the offence alleged is imprisonment for five years and fine. Accused No.1 came to be arrested and charge sheet has been filed against him and as per the table in the charge sheet tax due is Rs.21,64,35,395/-. Petitioner is the Proprietor of A.R.Steel and he is stated to be due of Rs.24,89,630/-.
Anticipatory bail granted despite serious economic offence allegations, emphasizing the principle of 'bail not jail' and the need for case-specific evaluation while ensuring compliance with investiga....
The main legal point established in the judgment is the need for a liberal interpretation of anticipatory bail provisions, considering the principles of Article 21 of the Constitution and the nature ....
The main legal point established in the judgment is that economic offences, especially those related to tax evasion under the CGST Act, are considered serious and require a different approach in the ....
The court emphasized the requirement of reasons to believe and sound reasons for arrest under Section 69 of the CGST Act, and the need to balance personal liberty with the seriousness of economic off....
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