1. Heard Sri Vipul Shukla and Sri Namman Raj Vanshi learned counsel for the applicant, learned AGA for the State.

2. This anticipatory bail application has been filed on behalf of the applicant – Sachin Gupta, seeking anticipatory bail against the summoning order dated 26.03.2021, under Section 70 of the Central Goods and Services Tax Act, 2017 issued by Mr Akash Deep, Superintendent/Sr. Intelligence Officer/Appraiser at Central Goods & Services Tax, Division I, Bareilly.

3. Put up this case on 10.09.2021 as fresh before the appropriate Bench.

By the said date, counter affidavit be filed by learned A.G.A.

4. At present, there are no criminal antecedents of the applicant shown as also no real apprehension has been expressed by the State of the applicant fleeing from justice, if the present application is allowed. 5. Learned counsel for the applicant submits that the applicant is a registered dealer under the GST laws. He has been summoned under Section 70 of GST Act in the course of enquiry against another dealer. Copy of the summons have been annexed as annexure no.4. The applicant further states that he is willing to cooperate with the enquiry and comply with the summons. However, in view of Sections 193 and 228 IPC, he apprehends arrest which, in the present circumstances, is stated to be not required as no custodial investigation would be necessary as the applicant is willing to produce all documents required and is also willing to get his statement recorded on the date fixed by the proper authority. Under the similar set of facts accused Gautam Babu Gupta has already been granted anticipatory bail in Criminal Misc. Anticipatory Bail Application No.11541 of 2021, copy whereof has been produced by the learned counsel for the applicant, the same is taken on record.

6. Matter requires consideration.

7. Applicant will also file supplementary affidavit on the next date stating therein the manner in which he has complied with the summons giving rise to the present application and also annex such documents as may have been filed before opposite party no.2.

8. Thus, without expressing any opinion on the merits of the case, the applicant is entitled to interim anticipatory bail in this case, at this stage.

9. In the event of arrest of the applicant – Sachin Gupta, involved in the aforesaid case, he shall be released on interim anticipatory bail during the investigation, till the next date fixed, on his furnishing a personal bond of ₹ 50,000/- with two sureties of the like amount to the satisfaction of the Station House Officer of the police station concerned on the following conditions:

(i) The applicant shall make himself available for interrogation by a police officer as and when required.

(ii) The applicant 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 applicant 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 anticipatory bail granted to the applicant.