Sunil Biyani Vs Union of India (Bombay High Court)
Material Facts: The applicant filed an anticipatory bail application apprehending arrest pursuant to summons issued under Section 70 of the Central Goods and Services Tax Act, 2017. Earlier, the High Court had directed the respondent to produce an order, if any, passed under Section 69 of the CGST Act.
Read SC Interim order in this case: SC Reserves Verdict on GST Arrest Without Section 69 Order in Sunil Biyani Case
Procedural History
Pursuant to the Court’s earlier order dated 23.01.2026, the respondent filed an additional affidavit dated 04.02.2026 stating that no order under Section 69 of the CGST Act had been passed and, therefore, there was no such order to produce.
Legal Issue
Whether the anticipatory bail application was maintainable when no order under Section 69 of the CGST Act authorising arrest had been passed.
Relevant Statutory Provisions
- Sections 69 and 70 of the Central Goods and Services Tax Act, 2017.
Court’s Findings
The High Court observed that, in the absence of an order under Section 69 of the CGST Act, the applicant could not be arrested. Consequently, the anticipatory bail application could not be entertained at that stage.
Final Ruling
