Case Law Details
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
The Bombay High Court disposed of the anticipatory bail application. It directed that, if an order under Section 69 of the CGST Act is passed, the applicant shall not be arrested for one week from the date of intimation of such order to the applicant.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. The Applicant has filed this Anticipatory Bail Application apprehending his arrest by Respondent, in view of summons issued to him under Section 70 of the Central Goods and Services Tax Act, 2017 at Page No.25 of the present Application.
2. On 23′ January 2026, this Court passed the following order:
PC:
1. At the request of learned Special PR list on 05.02.2026 at 300 p.m.
2. The learned Special PR on the next date, shall produce the order passed by the concerned Commissioner in terms of Section 69 of the Central Goods and Services Tax Act, 2017 in the present matte’:
3. Ad-interim order to continue till the next date.”
3. In terms of the said order, the Respondent-UOI has filed an Additional Affidavit dated 04th February 2026. Paragraph No.2 of the said Affidavit reads thus:
`2. As on the date hereof; no order under Section 69 of the CGST Act, 2017 has been passed in this matter, accordingly, there is no such order to produce today”
4. In absence of an order under Section 69 of the Central Goods and Services Tax Act, 2017, the Applicant can not be arrested.
5. In that view of the matter, at this stage, the present Anticipatory Bail Application can not be entertained.
6. However considering the facts and circumstances, the present Applicant shall not be arrested for a period of one week, if the order under Section 69 of the Central Goods and Services Tax Act, 2017 is passed, from the date of intimation of such order to the Applicant.
7. The Anticipatory Bail Application is disposed of in the aforesaid terms.
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