Superintendent of Central Tax Vs Venkatasubbaiah C (Karnataka High Court)
Summary: The Superintendent of Central Tax, Hqrs Anti Evasion, Bengaluru East Commissionerate, petitioned the Karnataka High Court under Section 483(3) of the Bharatiya Nagarik Suraksha Sanhita, 2023, to cancel anticipatory bail granted to Venkat Subbaiah C and another respondent on 12 August 2026 in Criminal Petition No. 9023 of 2026. Counsel for the petitioner submitted that the respondents had failed to comply with the bail order: they had not appeared before the petitioner authorities on 20 August 2026 as required by condition no. 1.
The Court referred to an order made the same day dismissing the respondents’ application, IA-1/2026, for more time to comply with that condition. In those proceedings, counsel for the petitioner had submitted that the respondents could not be arrested without an order passed by the Commissioner under Section 69 of the Central Goods & Sales Tax Act, 2017, and without that order being communicated to them. The submission relied on the Supreme Court’s decision in Union of India Vs Sunil Biyani.
In view of that order and counsel’s submission opposing the extension application, the High Court held that the petition to cancel anticipatory bail was also liable to be dismissed. It dismissed the petition.
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