- A person who is summoned under Section 69 of the CGST Act, 2017 for the purpose of recording his/her statement, cannot seek anticipatory bail under Section 438 of the Criminal Procedure Code, 1973.
- The reason for this is that Section 69 does not amount to an arrest, but is merely a summons to appear before the authorities for the purpose of recording a statement.
- Anticipatory bail is only available in cases where there is a likelihood of the accused being arrested. Since there is no likelihood of arrest in a case where the person has only been summoned to appear for questioning, anticipatory bail cannot be granted.
- The only remedy available to a person who is summoned under Section 69 of the CGST Act is to challenge the summons under Article 226 of the Constitution.
The judgement is significant because it clarifies the scope of anticipatory bail under Section 438 of the CrPC. It also provides a clear remedy to persons who are summoned under Section 69 of the CGST Act, 2017.
Some additional points :
The judgement was delivered by a bench of Justices DY Chandrachud and Surya Kant.
The case was filed by a company that was summoned under Section 69 of the CGST Act. The company challenged the summons in the High Court, but the High Court dismissed the challenge. The company then filed a petition in the Supreme Court, which granted the anticipatory bail.
The judgement is a welcome clarification of the law on anticipatory bail. It will help to ensure that the remedy of anticipatory bail is not misused.
LIVE LAW https://www.livelaw.in/top-stories/supreme-court-goods-and-services-tax-sec-69-cgst-act-anticipatory-bail-233344 (LAST VISITED 22nd JULY 2023)
WRITTEN BY – ADITYA SINGH, COLLEGE NAME – SHRI RAMSWAROOP MEMORIAL UNIVERSITY, SEMESTER – 6th , an intern under LEGALVIDHIYA
