2026-VIL-567-DEL
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SGST High Court Cases

GST - Anticipatory Bail, Condition of Seven Days' Prior Notice in GST Investigation - An inquiry was initiated against Directors of a company for alleged GST evasion involving issuance of e-way bills of substantial value without filing returns and availing ineligible ITC - The Respondents filed anticipatory bail applications which were dismissed by the learned ASJ with a direction to provide seven days' prior notice before taking any coercive action. The DGGI challenge this order contending that the notice requirement amounted to an impermissible blanket order of protection - Whether the direction to provide seven days prior notice before effecting arrest in an anticipatory bail order constitutes an impermissible blanket protection against future prosecution in economic offence cases – HELD - No blanket protection has been granted to the respondents and the seven days' notice direction does not shield them against prosecution or constitute a passport for committing offences. The investigation was at an initial stage with only summons issued for joining proceedings and no arrest proposal had been placed before the Commissioner. The direction to provide seven days' notice is consistent with principles of natural justice and allows respondents to avail legal remedies, especially when there was no imminent threat of arrest at the time of passing the original order. Such orders have been upheld in similar cases and do not prevent the Dept from proceeding according to law if respondents fail to comply with notices or join investigation - The impugned orders directing seven days' prior notice are upheld as reasonable and consonant with natural justice – The petitions are dismissed
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