Principles of Anticipatory Bail in Offences under CGST Act, 2017
In Kamal Kumar Sharma v. State of Assam [2025] GCtR 1414 (Gauhati), Court was of the opinion that that when there is no apprehension of the petitioners getting arrested as the notice which was issued to them also contemplates their appearance through their authorized representative, then grant of anticipatory bail is not needed. In this case, Office of Deputy Commissioner of State Tax in connection with seizure made in the business premises of the petitioners under Section 67(2) of Assam GST/CGST Act, 2017 on 02.07.2025 have asked the petitioners to appear before the Office of the Deputy Commissioner of State Tax.
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