Hon’ble Samit Gopal, J.
Heard Sri Durgesh Kumar Singh, learned counsel for the applicant, Sri Dileep Chandra Mathur, learned counsel for the respondent no.2 and Sri Gaurav Pratap Singh, learned brief holder for the State.
The present application under Section 438 Cr.P.C. has been filed by the applicant Prathu Omar with the following prayers:-
“It is, therefore, most respectfully prayed that this Hon’ble Court may kindly be pleased to allow this application and direct the applicant be released on bail in the event of his arrest following the summons and notice issued to him from the office of Directorate General (North) of Good and Service Tax Intelligence Kanpur under Section 70 C.G.S.T. Act/ 174/175 I.P.C Police Station Anwargan, Kanpur Nagar during pendency of the investigation. Further, prayed that during the pendency of the present criminal misc. application, the applicant may not be arrested following the summons and notice issued to him from the aforesaid office and section.”
Learned counsel for the applicant argued that the applicant is apprehending arrest on the basis of summons and notices issued to him from the office of the respondent no.2 in spite of the fact that he had been religiously co-operating in the proceedings of inquiry which are going on pertaining to evasion of GST with regards to Messrs. Sumeto Alloys Pvt. Ltd. Learned counsel argued that the applicant is the proprietor of Gopal Metals which has business dealings deals with the said company against whom the proceedings regarding evasion of GST are going on and he is being summoned for the reason that there has been some business transactions between the two companies which are allegedly not disclosed by the said company and the same are being enquired into for the purposes of collection of GST. Learned counsel, at the very outset, argues that the applicant is ready to abide by any condition imposed with regards to his appearance and co-operation in the proceedings before the appropriate authority. It is stated that the applicant has no other criminal antecedent.
Learned counsel for the opposite party no.2 has opposed the present application but has argued that the applicant is needed for the purposes of the proceedings which are going on for the assessment of the GST against the said company. He states that the presence of the applicant is very necessary for proceeding with the said inquiry by the competent authority. He states that since the applicant had not appeared, the proceedings could not proceed and were held up.
After having heard learned counsel for the parties and having gone thorough the document on record and the assurance by the learned counsel for the applicant for his co-operation in the said assessment proceedings, this Court is of the opinion that since there have been summons and notices to the applicant for appearance in the inquiry relating to evasion of GST by the said company wherein, the applicant has been called upon, he is directed to appear before the competent authority whenever he is called upon by the concerned authorities. The applicant shall file his bail bond of ₹ 50,000/- and two sureties each in the like amount with an undertaking that he shall appear and co-operate in the assessment proceeding as and when required, to the satisfaction of the officer concerned, in which one of the sureties will be of his family members. In the event, the applicant does not respond to any of the summons/notices issued to him by the competent officer, this order shall stand vacated.
The present application stands disposed of with the above directions.
The applicants are directed to produce a copy of this order before the S.S.P./S.P. concerned within ten days from today, who shall ensure the compliance of present order.
The party shall file computer generated copy of such order downloaded from the official website of High Court Allahabad, self attested by the applicant(s) along with a self attested identity proof of the said person(s) (preferably Aadhar Card) mentioning the mobile number(s) to which the said Aadhar Card is linked.
The concerned Court/Authority/Official shall verify the authenticity of such computerized copy of the order from the official website of High Court Allahabad and shall make a declaration of such verification in writing.