Siddharth,J. - (1.)  1. Heard Sri Kaustubh Srivastava, learned counsel for the applicant, Sri B.K. Singh Raghuvanshi, learned counsel for the opposite party no. 2 and learned A.G.A. for the State.
(2.) This anticipatory bail application has been filed praying for grant of anticipatory bail to the applicant with reference to summon/notice dated 30.01.2020 issued by Superintendent (A.E.) C.G.S.T. and Central Excise, Agra u/s 70 of the C.G.S.T. Act, 2017 r/w Section 174 of the C.G.S.T. Act, 2017 during the pendency of the case before the C.G.S.T. and Central Excise, Agra.
(3.) Learned counsel for the applicant has submitted that u/s 70 (1) of the Central Goods and Services Act, 2017, (hereinafter referred to as the ‘C.G.S.T. Act’), the proper officer has power to summon a person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any enquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908. Section 70 (2) of the C.G.S.T. Act provides that every such inquiry referred to in sub-section (1) of Section 70 shall be deemed to be "judicial proceedings " within the menaing of Section 193 and Section 228 of the Indian Penal Code. He has submitted that the applicant has been summoned and he is ready to appear before the Proper Officer, C.G.S.T. Department, Agra to record his statement and to produce all documents but he is under apprehension that when he goes for the same, he may be detained and sent to jail. The apprehension is covered u/s 41(A) of Cr.P.C. The maximum punishment u/s 132 (1) (b) of C.G.S.T. Act is 5 years. The applicant will cooperate with the inquiry but he will be definitely arrested and sent to jail. He will furnish reliable sureties, if granted anticipatory bail, as per the direction of this Court before the C.G.S.T. Department. He has been falsely implicated in this case on account of business rivalry on the allegation that he is running fake firms and from his possession, bogus invoices are alleged to have been recovered.;