Custodial interrogation in organised GST evasion allegations outweighed pre-arrest protection, leading to rejection of anticipatory bail.

Allegations of organised GST evasion, bribery and manipulation of tax-checking procedures were treated as serious enough to justify custodial interrogation, because the investigation suggested a wider network involving transporters, intermediaries and tax officials, supported by monetary entries, file discrepancies and irregular handling of detained vehicles. The absence of the petitioner's name in the FIR or telephonic transcripts was not, by itself, enough to secure pre-arrest protection at that stage. On that basis, anticipatory bail was held not warranted and the petition was rejected.

---

---

Issues: Whether anticipatory bail should be granted in a case involving allegations of organised GST evasion, bribery, and manipulation of tax-checking procedures, where the investigating agency asserted the need for custodial interrogation.

Analysis: The allegations disclosed a wide-ranging scheme involving transporters, intermediaries, and taxation s to facilitate tax evasion and bribe payments on a recurring basis. The material collected during investigation indicated possible involvement of the petitioner through monetary entries, file discrepancies, and irregular handling of detained vehicles. In a case affecting the tax collection machinery and the integrity of the GST regime, the need for deeper investigation and custodial interrogation was treated as significant. The absence of the petitioner's name in the FIR or telephonic transcripts did not, by itself, justify pre-arrest protection at that stage.

Conclusion: Anticipatory bail was not warranted and the petition was rejected.

---