1 M/L 125 11.09.2026 Rohit, A.R.(Ct.) ct.no.35 IN THE HIGH COURT AT CALCUTTA CRIMINAL MISCELLANEOUS JURISDICTION APPELLATE SIDE C.R.M (A) 1599 of 2026 Mahendra Kumar Jaiswal Vs Union of India In Re: An Application for Anticipatory Bail under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023/ under Section 438 of the Code of Criminal Procedure, 1973 arising out of Investigation/Inquiry conducted by H.Q. Anti-Evasion Unit, Haldia CGST & CX Commissionerate under Sections 132(1)(b),132(1)(c) and 132(1) of the Central Goods and Services Tax Act, 2017 And In the matter of : Mahendra Kumar Jaiswal ……Petitioner. Mr. Sandipan Ganguly, Sr. Adv Mr. Abhishek Chakraborty Ms. Priyanka Sarkar Mr. Sohail Ahmed Ansari …for the Petitioner Mr. Kaushik Dey Mr. Tapan Bhanja Mr. Gourab Karmakar …for the CGST Authority 1. Learned Senior Advocate appearing for the petitioner submits that complaint has already been submitted before the jurisdictional Court being No. MISCS-50/2026. The said case is pending before the Learned Judicial Magistrate, 19th Court, Calcutta. He further submits that pursuant to directions of this Court petitioner on two occasions had been to the office of the CGST authorities. 2 2. Learned Advocate appearing for the CGST authorities do not dispute such contention but submits that further investigation is continuing in respect of the case. 3. So far as the criminal case is concerned as the learned Judicial Magistrate is in seisin of the case and notice has been issued at the first instance if the petitioner appears before the jurisdictional Court he shall be dealt with according to Section 88 of Cr.P.C corresponding to Section 91 of BNSS. So far as requirement of the present petitioner is concerned in respect of the investigation the prosecuting agency or the investigating agency will advance their relevant prayers before the jurisdictional Court. 4. No further order need be passed in the present application as complaint has already been submitted before the Jurisdictional Court. 5. Accordingly, CRM (A) 1599 of 2026 is disposed of. 6. All parties shall act in terms of server copy of the order downloaded from the Official website of this Court. 7. Urgent Photostat certified copy of this order, if applied for, be supplied to the parties upon compliance with all requisite formalities. (Tirthankar Ghosh, J.)