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Case Law Details

Case Name : Bharat Bhushan Vs Director General of GST Intelligence (Supreme Court of India)
Appeal Number : Special Leave to Appeal (Crl.) No.8525/2024
Date of Judgement/Order : 05/07/2024
Related Assessment Year :
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Bharat Bhushan Vs Director General of GST Intelligence (Supreme Court of India)

In the case of Bharat Bhushan Vs Director General of GST Intelligence, the Supreme Court of India reviewed an order where the High Court had canceled anticipatory bail initially granted by the trial court. The cancellation was based on a precedent set by the Supreme Court in a prior case (State of Gujarat vs Choodamani Parmeshwaran Iyer), which held that anticipatory bail provisions under Section 438 of the Code of Criminal Procedure cannot be applied if a person is summoned under Section 69 of the Central Goods and Services Tax Act, 2017 for recording a statement.

The Supreme Court agreed with the High Court’s decision but allowed Bharat Bhushan to approach the High Court under Article 226 of the Constitution for relief. Additionally, the Supreme Court provided protection from arrest for six weeks to allow Bhushan time to file a writ petition. The Supreme Court disposed of the Special Leave Petition and any pending applications.

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER

1 We have heard Mr Rajiv Malhotra, the learned counsel appearing for the petitioner.

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