Neha Agrawal Vs Superintendent, Anti-Evasion, CGST Mumbai Central And Anr. (Bombay High Court)
HC Directed investigating officer to issue advance notice of 72 hours to effect arrest after investigation
Anticipatory bail – Fake Invoice – Matter under preliminary investigation – HC directs applicant to co-operate
The Hon’ble Bombay High Court in Neha Agarwal v. Superintendent, Anti-Evasion, CGST [Anticipatory Bail Application No. 2644 of 2022 dated December 7, 2022] has directed the investigating officer to issue advance notice of 72 hours to the assessee to effect the arrest if necessary, after investigation in a case. Further directed the assessee to co-operate in the matter and produce the materials as sought.
Facts:
This bail application has been filed by Neha Agarwal (“the Applicant”) for alleged availment of Input Tax Credit (“ITC”) by the Revenue Department (“the Respondent”), in breach of the provisions of Section 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), which is an offence in terms of Section 132(5) of the CGST Act, punishable with imprisonment of 5 years with fine.
The Applicant submitted that they have all the receipts to demonstrate that there has been no fraudulent availment of ITC, on the other hand, the Respondent submitted that the matter is still at the stage of investigation and that the Applicant is not co-operating.
Issue:
Whether the Applicant is entitled to seek Anticipatory Bail?
Held:
The Hon’ble Bombay High Court in Anticipatory Bail Application No. 2644 of 2022 held as under:
