Supreme Court of India
Union of India v. Sunil Biyani
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that while dismissing a petition seeking pre-arrest bail on the ground that the same is not maintainable – whatever be the ground therefor – the high court or the sessions court, as the case may be, cannot extend or grant protection which is in the nature of interim relief that could be granted during the pendency of the application.
Judgment, page 6
In brief
The DGGI, Mumbai Zonal Unit was investigating M/s Alphaneon Techsolutions Pvt. Ltd. and its group entities for allegedly availing and passing on Input Tax Credit without actual supply, circular invoicing and non-payment of GST on imported services; the respondent, Sunil Biyani, was present when the registered premises were inspected. Three summonses were issued to him under Section 70 of the CGST Act, but instead of appearing he sought adjournments and moved for anticipatory bail, which the Sessions Court rejected; he then appeared and gave a statement pursuant to the High Court's interim directions.…
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