1. The present bail application has been filed under Section 438 Cr.P.C. on behalf of the petitioner seeking anticipatory bail in File No. IV (HQRS. PREV.)12/INQ/SUBH/1052/2020/PART/SAURABH.

2. On the last date of hearing, the matter was re-notified in order to enable learned counsel for the petitioner to obtain appropriate instructions.

3. Learned counsel for the respondent submits that till date, no complaint has been filed and the petitioner has only been summoned under Section 70 of the Central Goods and Services Tax Act, 2017 however, the petitioner has neither appeared nor replied to the aforesaid summons. He further submits that even a ‘Look Out Circular’ has been opened against the present petitioner.

4. Today, learned counsel for the petitioner, on instructions, submits that the petitioner is willing and ready to come back to India and join

investigation. He, on advance instructions, submits that the petitioner undertakes to appear before the respondent authority and join investigation immediately. He however, prays that in view of the pandemic and flight restrictions, two weeks’ time be granted to enable him to do the needful.

5. The undertaking given on behalf of the petitioner is taken on record and the petitioner shall remain bound by the same.

6. Learned counsel for the respondent, on instructions, also submits that only after the petitioner joining the investigation, the respondent authority would decide if it has to proceed under Section 69 of the Central Goods and Services Tax Act, 2017 against the present petitioner and take coercive measures.

7. Subject to petitioner appearing before the respondent authority and joining investigation, it is directed that in case the respondent authority decides to proceed under Section 69 of the Central Goods and Services Tax Act, 2017 and take coercive measures, a 7-day advance notice shall be served on the petitioner.

8. The respondent authority shall also take appropriate steps qua the ‘LOC’ opened against the petitioner so that the petitioner can come back to India and join the investigation.

9. The bail application is disposed of in the above terms.