2018 Taxo.online 194
Criminal Petition No. 9858 of 2017 dated 08.06.2018
K. RANGANATH ADIGA
THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
Central Goods and Service Tax Act, 2017
John Michael Cunha J., Justice
In favour of revenue
Represented by: –
Petitioner: – Sri Dayanand Hiremath
Respondent: – Sri Jeevan J. Neeralagi
This petition is filed under Section 438 of Cr.P.C. seeking anticipatory bail in the event of arrest of the petitioner by the respondents or their sub-ordinate officers pursuant to the summons dated 15.11.2017, issued by the Superintendent, Anti-Evasion Unit-V, GST West Commissionerate, Bangalore.
2. Heard the learned Counsel for the petitioner and learned Counsel for the respondents.
3. Undisputedly, summons has been issued to the petitioner by the Superintendent AE-V of the office of the Commissioner of Central Tax. To appreciate the contention urged by the petitioner in this regard, it may be necessary to refer to the summons. It reads as under:
SUMMONS TO WITNESS
Mr.Ranganath Adiga K
B K MariyappaCharities, PJMB Complex
1st floor, 1st cross, 3rd Main
Chamrajpet, Bangalore-560 018
Whereas, I C.Krishnappa, Superintendent, Anti-Evasion Unit-V, GST West Commissionerate, Bangalore, empowered in the prevention of evasion of Service Tax consider your attendance necessary for [giving evidence or control] in respect of an enquiry being held in connection with Service Tax matters.
Now, therefore in exercise of the powers conferred on me under Section 14 of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994, I hereby summon you to appear before the undersigned, in person, alongwith the documents as per the Schedule to the Summons in the Office of the Principal Commissioner of Service Tax, Anti-Evasion Unit-V, GST West Commissionerate, TTMC (BMTC BUILDING), BANASHANKARI, BANGALORE-560 070 AT 10:30 Hrs. on 17.11.2017.
You are not to leave the GST West Commissioner’s office without permission and if the case is adjourned, without ascertaining the date of adjournment.
Non-compliance with this summons is an offence under Section 174 & 175 of the Indian Penal Code, 1860.
You are warned that giving false evidence in these proceedings is an offence punishable under Section 193 of the Indian Penal code, 1860.
- Copies of return filed for year 2012-13 to 2017-18
- Details of payment of Service Tax from 2012-13 to 2017-18
- Statement of Bank account for year 2012-13 to 2017-18
- Balance Sheet to 2012-13 to 2016-17
Given under my name and seal of office on 15.11.2017.”
4. The apprehension of arrest in a non-bailable offence is a sine qua non to maintain a petition under Section 438 of Cr.P.C.
5. It is not the case of the petitioner that he has been apprehending his arrest in any non-bailable offence and therefore, on the face of it, the provisions of Section 438 of CR.P.C. do not get attracted to the facts of this case. A reading of the summons issued by the respondents indicates that the petitioner has been asked to appear before the respondents in person along with the documents for inquiry in connection with service Tax matters. There is absolutely no basis for the petitioner to contend that he would be arrested by the authorities. The summons having been issued for the appearance of the petitioner, I do not find any justifiable reason to exercise the powers under Section 438 of Cr.P.C.
6. The petition is misconceived and is accordingly dismissed.