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BHARAT BHUSHAN vs. DIRECTOR GENERAL OF GST INTELLIGENCE & OTHERS
(Supreme Court)

Hon'ble Judges:

J. B. PARDIWALA
UJJAL BHUYAN

Pet. Counsel

Rajiv Malhotra

Shubham Bhalla

Rohit Pandey

Res. Counsel

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Petitioner / Applicant	BHARAT BHUSHAN
Respondent	DIRECTOR GENERAL OF GST INTELLIGENCE & OTHERS
Court	SC (Supreme Court)
Date	Jul 5, 2024
Order No.	Special Leave to Appeal ( Crl. ) No. 8525 / 2024
Citation	2024(7) TAXREPLY 11968
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Section 69

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ORDER
ORDER UPON hearing the counsel the Court made the following. 1. We have heard Mr Rajiv Malhotra, the learned counsel appearing for the petitioner. 2. It appears from the plain reading of the impugned order passed by the High Court that the anticipatory bail granted by the trial court came to be cancelled following the dictum as laid in the order passed by this Court in SLP (Crl) No 4212-4213 of 2019 (The State of Gujarat vs Choodamani Parmeshwaran Iyer) decided on 17 July 2023. 3. In the said Special Leave Petition, this Court took the view that if any person is summoned under Section 69 of the Central Goods and Service Tax Act 2017 for the purpose of recording of his statement, the provisions of Section 438 of the Code of Criminal Procedure cannot be invoked. 4. We are of the view that the High Court committed no error in cancelling the anticipatory bail granted by the trial court. However, in the facts and circumstances of the case, we grant liberty to the peti....