Ramshankar Singh v. Central Goods And Service Tax Through Its Commissioner

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + BAIL APPLN. 979/2025 & CRL.M.A. 7414/2025 RAMSHANKAR SINGH .....Petitioner Through:

Mr. R.P. Singh, Mr. Yash Aggarwal, Mr. Rahul Rajan and Mr. Aman Sinha, Advs.

versus CENTRAL GOODS AND SERVICE TAX THROUGH ITS COMMISSIONER .....Respondent Through:

Mr. Aditya Singla, SSC for CBIC with Mr. Siddharth Saxena, Mr. Ritwik Saha, Mr. Raghav Bakshi, Mr. Umang Misra, Ms. Medha Navami and Ms.

Anya Suresh, Advs.

CORAM:

HON'BLE MR. JUSTICE VIKAS MAHAJAN % 12.03.2025

O R D E R

CRL.M.A. 7376/2025 (exemption) 1.

Allowed, subject to all just exceptions.

2.

Application stands disposed of.

BAIL APPLN. 979/2025 3.

The present petition has been filed under Section 482 BNSS seeking anticipatory bail under Section 69 read with Section 132 of the CGST Act, 2017.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 18/03/2025 at 11:40:31

4.

At the outset, Mr. Singla, the learned Sr. Standing Counsel for the respondent/CGST submits that the present petition is not maintainable before this Court, in as much as the petitioner has not first approached the learned Trial Court. Further clarifying the position, Mr. Singla submits that though, a petition seeking anticipatory bail was filed by the petitioner, the same was disposed of as premature.

5.

Faced with this situation, Mr. R.P. Singh, the learned counsel for the petitioner seeks liberty to withdraw the present petition to approach the learned Trial Court. He, however, urges that since there are ensuing Holi holidays in the Court, the petitioner may be protected for a brief period to enable him to approach the learned Trial Court. 6.

In view of the above, the petition is dismissed as withdrawn with liberty to the petitioner to approach the learned Trial Court. However, it is directed that no coercive action be taken against the petitioner for a period of 10 days from today.

7.

It is clarified that nothing has been expressed by this Court on the merits of the case and the anticipatory bail application, whenever filed by the petitioner, will be considered by the learned Trial Court on its own merits. VIKAS MAHAJAN, J MARCH 12, 2025/dss The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 18/03/2025 at 11:40:31