Pankaj Kumar Das Vs Union of India And 3 Ors. (Gauhati High Court)
Summary:The Gauhati High Court considered an application under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) filed by Pankaj Kumar Das seeking pre-arrest bail. The application arose after the applicant received a summons dated 28.07.2026, bearing File No. GEXCOM/AE/INV/GST/2404/2026-AE, issued under Section 70 of the Central Goods and Services Tax (CGST) Act, 2017 by the Superintendent (Anti-Evasion), CGST, Guwahati. The summons directed him to appear on 29.07.2026 at 11 a.m. at Room No. 120, GST Bhawan, Kedar Road, Machkhowa, Guwahati, Assam, for subscribing to a statement and tendering documents, among other matters.
The applicant apprehended that he might be arrested upon appearing before the GST authority and therefore approached the High Court seeking interim protection to enable him to appear. His counsel relied upon orders dated 06.11.2025 and 18.03.2026 passed by a Co-ordinate Bench of this Court, in AB No. 2615/2025, contending that similar protection should be extended to him.
The respondents opposed the maintainability of the application. It was submitted that the applicant had only been issued a summons and had not received any notice under Section 35(3) of the BNSS, 2023. According to the respondents, there was therefore no present apprehension of arrest. They contended that if such notice were subsequently issued, the applicant could approach the Court again for protection.
