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Non-Appearance Due to Distance Not Defiance: Gauhati HC Grants Bail to GST Accused

Case Law Details

TaxGuru Citation
2025 taxguru.in 13325
Case Name
Atish KR Tiwari Vs Union of India (Gauhati High Court)
Date of Judgement/Order
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Atish KR Tiwari Vs Union of India (Gauhati High Court)

The Gauhati High Court allowed a pre-arrest bail application filed under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023, in connection with proceedings initiated by the Enforcement Directorate (ED). The applicant sought protection from arrest after receiving summons from the ED’s Itanagar Sub-Zonal Office.

The applicant submitted that a summons dated 23.09.2025 required his appearance on 10.10.2025, but as he was residing in Bihar, he received the summons nearly a month later and was therefore unable to appear. It was further stated that the GST dues had already been paid and that the applicant was willing to cooperate with the investigation and appear whenever summoned. Apprehending arrest, he approached the Court seeking pre-arrest bail.

The ED informed the Court that a fresh summons dated 02.12.2025 had been issued, directing the applicant to appear on 15.12.2025, and submitted that pre-arrest bail was not necessary as the applicant could appear pursuant to the summons.

After considering the materials and submissions, the Court noted that the applicant had missed the earlier appearance due to his place of residence and had expressed willingness to appear on the next scheduled date. In these circumstances, the Court held that the applicant was entitled to the protection of pre-arrest bail.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,886

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