1. Heard Sri Pranjal Shukla, learned counsel for the applicant; Sri Dileep Chandra Mathur, learned counsel for the informant and learned A.G.A. for the State.

2. This anticipatory bail application has been filed on behalf of the applicant – Anmol Bindal, seeking anticipatory bail in connection with summons/notice dated 02.09.2021 issued under Section 70 of the Central Goods & Services Tax Act, 2017 by the Directorate General of GST Intelligence, Dehradun Regional Unit, 3rd Floor, Shree Tower near Rispana, Hardwar Road, Dehradun.

3. Submission of learned counsel for the applicant is that there is no inquiry pending against the applicant. A survey and seizure was conducted in the case of the father of the applicant namely Anukul Bindal. He was arrested and later enlarged on bail on 24.09.2021. Only to cause deep harassment to the entire family of the applicant’s father, the present applicant has also been summoned and may be arrested upon his appearance pursuant to the summon dated 02.09.2021.

4. On the other hand, learned counsel for the informant would submit, in the course of survey and seizure operations, various incriminating material came on record indicating that the applicant was also running a firm wherein illegal claim of ITC ₹ 1,38,75, 994/- is under scrutiny. Thus, it has been submitted that the presence of the applicant is required to complete the inquiry.

5. In such circumstances, the inquiry being conducted by the opposite party authorities, cannot be obstructed and therefore, the applicant may appear pursuant to the summon dated 02.09.2021. It is expected, subject to the cooperation, his arrest may not be enforced unless it is warranted for any cogent reasons.

6. With the aforesaid observation, the present application is disposed of.