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RAJESH BHARDWAJ
Pankaj Mehta – Appellant
Versus
Superintendent (Anti Evasion) Central Goods and Service Tax – Respondent
JUDGMENT
Mr. Rajesh Bhardwaj, J. (Oral)
Prayer in the present petition is for grant of anticipatory bail to the petitioner in Complaint No.COMA/15650/2021 dated 29.11.2021 titled as Superintendent (Anti Evasion) Central Goods and Services Tax Commissionerate v. Gurbax Lal and others, under Section 132 of the Central Goods and Services Tax Act, 2017 and Section 132 of the Punjab Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017.
2. Vide order dated 27.05.2022, while granting interim protection, the petitioner was directed to appear before the trial Court.
3. Learned counsel for the petitioner has submitted that in pursuance to order dated 27.05.2022, petitioner has duly appeared before learned Chief Judicial Magistrate and submitted his bail bonds. He submits that the petitioner is continuously appearing before the Court and attending the proceedings by adhering to the terms and conditions of interim bail granted. He further submits that as per the case filed by the respondent-Central Goods and Services Tax, the allegations against the petitioner are that he has wrongly availed the ITC of about Rs.7.00 crores. He submits that thou
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 reaffirmed that bail in economic offences must adhere to legal classifications; deposit of funds does not alter the non-bailable nature of offences exceeding specified monetary thresholds.
The main legal point established in the judgment is the need for a determination of tax liability before arrest and prosecution, and the importance of assessing the nature and gravity of the accusati....
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