1 11.aba.740.2026 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR CRIMINAL APPLICATION (ABA) NO.740 OF 2026 Bhavesh s/o Chandrakant Gandhi ..vs.. The Principal Commissioner, Central Goods and Services Tax and Central Excise Nagpur and anr. WITH CRIMINAL APPLICATION (ABA) NO.704 OF 2026 Sanket Santosh Sahu ..vs.. Directorate General of GST Intelligence - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Office Notes, Office Memoranda of Coram, Court's or Judge's orders appearances, Court's orders of directions and Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Shri A.S. Mardikar, Senior Advocate a/b Shri P.M. Vishwarupe, Advocate for the applicant. Shri Kunal Nalamwar, Advocate for the respondents. CORAM: M.M. NERLIKAR, J. DATE : 17.08.2026. Learned Counsel for the respondents submits that both the applications are pre-matured since no order under Section 69 of the Central Goods and Services Tax Act, 2017 (for short ‘the Act’) was passed. He further relied on the judgment of the Hon’ble Supreme Court in the case of Union of India vs. Sunil Biyani 2026 SCC OnLine SC 1544. 2. Perusal of the said judgment made it clear that unless the order under Section 69 of the Act is passed by the Officer or the Competent Authority, no arrest can be made. It is further clarified that that order mandates a communication to the accused persons/applicants. 3. Under such circumstances, learned Senior Counsel appearing for the applicants seeks permission to withdraw both the applications with liberty to file a fresh 2 11.aba.740.2026 bail application, as and when occasion arises or after passing of an order under Section 69 of the Act. 4. Permission granted. 5. Both application stand disposed of as withdrawn with liberty as prayed for. 6. It is made clear that this Court has not expressed any opinion on merits of the case. (M.M. NERLIKAR , J. ) Trupti Signed by: Trupti D. Agrawal Designation: PA To Honourable Judge Date: 17/08/2026 18:37:45