GST: Pre-arrest bail application rejected as apprehension of applicant of being arrested is baseless

Kamlesh Majithia Vs Assistant Commissioner of Sale Tax And Anr (Bombay High Court) Bombay High Court rejected the pre-arrest bail as premature as the apprehension of the applicant that he will be arrested is without any basis. Facts- This is an application for pre-arrest bail. The applicant apprehends arrest in respect of the offence punishable u/s. 132 of the Maharashtra Goods and Services Tax Act, 2017 investigated by the first respondent-Assistant Commissioner of Sale Tax. The applicant is a proprietor of ‘Riddhi-Siddhi Enterprises’ and has obtained GST registration. It is his case that...