GST arrest protection at summons stage may be granted when no authorising order exists, subject to cooperation with investigation.

Under the GST arrest framework, arrest depends on a Commissioner's authorising order, and where proceedings remain at the summons stage with no such order in place, interim pre-arrest protection may be granted subject to cooperation with investigation. The petition was therefore protected only provisionally, with the petitioner required to join the investigation and appear before the authorities. Any future arrest decision was left to be made in accordance with law if arrest is later authorised.

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Issues: Whether interim anticipatory bail protection should be granted in a prosecution arising from summons under the GST law where arrest under the arrest-authorising provision had not yet been ordered.

Analysis: The petition was founded on apprehension of arrest following summons issued in connection with alleged wrongful availment or utilization of input tax credit. The statutory position noticed was that arrest under the GST framework depends upon an order by the Commissioner under the arrest provision, and the alleged offence may assume a cognizable and non-bailable character where the prescribed threshold is crossed. As the amount was stated to be unquantified and no arrest-authorising order had yet been passed, the matter was treated as one requiring only interim protection, coupled with an obligation to cooperate in the investigation and appear before the authorities.

Conclusion: Interim anticipatory bail protection was granted, operative only if the Commissioner authorizes arrest, and the petitioner was directed to join the investigation and appear before the concerned authorities.

Final Conclusion: The petition received interim pre-arrest protection while leaving the investigation and any future arrest decision to proceed in accordance with law.

Ratio Decidendi: Where arrest under the GST law has not yet been authorized and the investigation remains at the summons stage, interim pre-arrest protection may be granted subject to cooperation with the investigation.

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