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 the applicant is a service provider and his proprietary concern has never carried out trading of any goods. On 20/5/2022, the applicant was issued summons for his appearance before the respondent no.1. The investigation is alleged to have been initiated against ‘Platinum Trading Company’, a proprietary concern of Nitin Ramchandra Bansode. During the course of investigation, Nitin Bansode disowned the concern, stating that he is not aware of the same. The allegation is that the third party or operator obtained the registration with the intent to utilize the Input Tax Credit (ITC).

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