1. Heard Ms. Vishakha Pande, learned counsel for the applicants; Sri D.C. Mathur, learned counsel appearing for DG, GST and Sri Manuvardhan, learned counsel appearing for the Union of India and learned AGA for the State through video conference.

2. This anticipatory bail application has been filed on behalf of the applicants – Devendra Kumar Bhati and Rajan, seeking anticipatory bail against their arrest under Sections – 132(1)(a)(b)(c)(d)(i) of the Central Goods and Services Tax Act, 2017.

3. As prayed by Sri Mathur, put up this case in the additional cause list on 12.07.2021 alongwith Criminal Misc. Anticipatory Bail Application U/S 438 Cr.P.C. Nos. 8951 of 2021 and 8945 of 2021 before the appropriate Bench, showing the name of Sri Manuvardhan as counsel for the opposite party. Counter affidavit, if any, may be filed by 30.06.2021. Rejoinder, if any, may necessarily be filed by 09.07.2021.

4. Submission of learned counsel for the applicants is that the allegation of tax evasion is against the company-M/ Mohan Milk Foods Pvt. Ltd. The applicants are not the principal officers of that company.

5. According to Sri D.C. Mathur, learned counsel appearing for the DG, GST, the applicants are the brokers and agents of the said company.

6. In view of the above fact, it has been submitted by Ms. Pande that the directors of the company have already been granted interim anticipatory bail by this Court on 12.05.2021. Therefore, the applicants who are agents/brokers are also entitled to similar protection.

7. The aforesaid prayer has been opposed by Sri Mathur, who would submit that during investigation certain material has come on record which indicates that the company M/s Mohan Milk Foods Pvt. Ltd. had indulged in large scale tax evasion.

8. At present, since the applicants are not shown to be principal or other officers of the company and the director of the company has been granted anticipatory bail, the applicants are found entitled to interim protection.

9. In the event of arrest of the applicants – Devendra Kumar Bhati and Rajan, involved in the aforesaid case crime, they shall be released on interim anticipatory bail till the next date fixed, on their furnishing a personal bond of ₹ 50,000/- each with two sureties of the like amount to the satisfaction of the Station House Officer of the police station concerned OR before the court concerned on the following conditions:

(i) The applicants shall make themselves available for interrogation by a police officer/by the court as may be the case.

(ii) The applicants shall not, directly or indirectly, make any inducement, threat or promise to any person acquainted with the facts of the case so as to dissuade him/her from disclosing such facts to the court or to any police officer or tamper with the evidence.

(iii) The applicants shall not leave India without the previous permission of the court.

(iv) In default of any of the conditions mentioned above, the investigating officer shall be at liberty to file appropriate application for cancellation of interim anticipatory bail granted to the applicants.