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HARDEEP SINGH BANGA AND OTHERS vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

RAJENDRA KUMAR-IV
Pet. Counsel
Somesh Khare
Res. Counsel
Gaurav Mahajan
Sanjay Kumar Yadav

Petitioner / Applicant

HARDEEP SINGH BANGA AND OTHERS

Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 15, 2021
Order No.

Criminal Misc Anticipatory Bail Application U/S 438 CR.P.C. No. - 10383 of 2021

Citation

2021(9) TAXREPLY 4700

Original Order
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ORDER

1. Heard learned counsel for parties and perused the record. 2. Application for anticipatory bail has been file by applicants Hardeep Singh Banga, Gambhir Singh Banga, Satinder Singh Banga, Amitbir Singh, Harbir Singh Banga, Neeraj Bajaj and Pramod Kathuria seeking grant of anticipatory bail with reference to summons dated 25.3.2021, 26.3.2021, 30.3.2021 and 9.4.2021 issued by the Opposite Party No.5-Senior Intelligence Officer GST Intelligence, Zonal Unit Ghaziabad, under Section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “GST Act) during pendency of proceedings / inquiry before respondents. 3. The submission of learned counsel for the applicants is that under Section 70 of GST Act, the proper officer has power to summon a person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisio....

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