Seema Jain Vs Joint Commissioner Central Goods And Service Tax Ludhiana (Punjab & Haryana High Court)
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
Prayer in this petition is for grant of anticipatory bail to the petitioner for offences under Section 132 (1) (b) & (c) punishable under Section 132 (1) (i) of the Central Goods & Service Tax Act, 2017, registered by the respondent.
Learned counsel for the petitioner submits that son of the petitioner, namely Sahil Jain, was arrested on 11.11.2020 and when his statement was recorded, it surfaced that he was the person, who was managing the affairs of all the firms, though the petitioner, being his mother, was partner of four firms i.e. M/s Free Style BLVD Co., M/s Adventure Apparels, M/s Pepper ST BLVD, M/s Wicked Stitch and proprietor of Ms/ Syada Apparels.
Learned counsel further submits that petitioner is a housewife, aged about 53 years, and she has no criminal antecedents and is ready to join investigation.
Notice of motion.
Mr. Saurabh Goel, Advocate, who is also appearing through video conferencing, accepts notice on behalf of the respondent-complainant.
List again on 24.08.2021.
Meanwhile, in the event of arrest, the petitioner be released on interim bail subject to her furnishing personal bonds and surety to the satisfaction of Arresting/Investigating Officer. However, the petitioner shall join the investigation as and when called upon to do so and shall abide by the conditions as provided under Section 438 (2) Cr.P.C.
Learned counsel for the respondent-complainant, at this stage, submits that since the offence is an economic offence, therefore, in case the petitioner fails to cooperate with the investigation, he may be permitted to move an application for cancellation of the interim bail.
Respondent-complainant is granted liberty as prayed for.
