Page No.# 1/4 GAHC040007612026 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : AB/57/2026 Kamlesh Pandey Son of Late Krishna Pandey, presently resident of Doimukh, PO and PS Doimukh, Papum Pare District, Arunachal Pradesh and permanent resident of Ward No.6 Mahamadpur Maksudan, PO Barna Basghat, Bans Ghatta, Muzaffarpur, Bihar 843111 VERSUS The Union of India and 2 Ors represented by the Secretary, Govt of India, Ministry of Finance (Department of Revenue), North Block, New Delhi. 2:The Commissioner of CGST and CX Age: 0 Occupation : Itanagar Commissionerate Arunachal Pradesh. 3:The Superintendent of Central Goods and Service Tax Age: 0 Occupation : The Senior Intelligence Officer DGGI Guwahati Zonal Unit Assam Advocate for the Petitioner : Gyamar Gunia, Advocate for the Respondent : Marto Kato, SC Central Excise and Customs,Tania Kipa,DSGI Page No.# 2/4 BEFORE HONOURABLE MR. JUSTICE BUDI HABUNG ORDER 29.05.2026 Heard Mr. G. Gunia, learned counsel for the applicant. Also heard Ms. O. Jerang, learned counsel appearing on behalf of Mr. M. Kato, learned Dy.S.G.I for the respondent No.1 and Mr. T. Kipa, learned Standing Counsel, Central Excise and Customs for the respondent/1Nos. 2 & 3. 2. This application under Section 482 of the Bharatiya Nagarik Suraksha Sanhita has been filed by the applicant seeking grant of pre-arrest bail, apprehending his arrest in connection with a summon dated 19.05.2026 issued by the Superintendent/Appraisal/Senior Intelligence Officer directing the applicant to appear before him in connection with the case vide No.DGGI/INV/FUP/97/2024 and CBIC-DIN-2026 05DEE 30000 333AA3, issued in exercise of power under Section 70 of the Central Goods and Services Tax Act, 2017. 3. It is submitted that, in the aforesaid case, since the amount involved exceeds five crores, the maximum punishment prescribed is imprisonment for five years and the offence is non-bailable; accordingly, the present pre-arrest application is being filed. 4. Mr. Gunia, learned counsel for the applicant, submits that the present applicant is innocent and is not at all involved in the instant case. However, he submits that the applicant is ready and willing to cooperate with the investigation and to appear before the Superintendent/Senior Intelligence Officer, and would like to give his clarification statement. He also undertakes to comply with any condition that may be imposed by this Court while granting Page No.# 3/4 bail. 5. Mr. Kipa, learned Standing Counsel for Central Excise and Customs, fairly submits that the purpose of issuing the summons is that as the intelligence officer’s require the alleged tax evader/applicant to appear personally before it to clarify the allegation by giving statement. Therefore, he has not raise serious objection in granting interim bail provided the alleged offender appears before the IO. 6. Having heard learned counsel for the parties and considering the facts and circumstances of the case, this Court is of the view that the present application can be disposed of by directing the accused applicant to appear before the Superintendent/Appraisal/Senior Intelligence Officer. 7. Accordingly, the present application stands disposed of with the following directions: i. That the applicant shall appear before the Investigating Officer within 10 (ten) days from today and shall fully cooperate with the investigation in all aspect. ii. In the event of arrest of the applicant/alleged tax evader being sought, in connection with aforesaid case, the respondent authority shall produce/forward the applicant before the competent court on the same day. iii. On such production/appearance of the applicant, if any regular bail application is filed before the learned Court concerned, the same shall be considered and disposed of by the said Court on the same day in accordance with law. iv. Till the production before the competent court and Page No.# 4/4 consideration of regular bail, the applicant shall be released on interim pre-arrest bail on furnishing a bail bond of Rs.1,00,000/- (Rupees one lakh only) with one surety of the like amount to the satisfaction of the arresting authority/concerned court. 8. The interim protection granted herein shall be subject to the following conditions: (i) that the applicant shall cooperate with the investigation as and when required; (ii) that he shall not induce, threaten, or promise any person acquainted with the facts of the case; (iii) that he shall not tamper with the evidence or influence witnesses in any manner; and (iv) that he shall not abscond or evade the process of law. 9. In the event of failure to comply with any of the aforesaid directions/conditions, the interim protection granted by this order shall stand automatically vacated/cancelled. 10. With the above observations and directions, the present bail application stands disposed of. JUDGE Comparing Assistant