Interim anticipatory bail in GST summons matter granted where cooperation was offered and custodial interrogation was not shown necessary.

Interim anticipatory bail was granted in relation to summons issued under the CGST Act, as the applicant showed no criminal antecedents, undertook to cooperate, produce documents and record a statement, and the State did not demonstrate any real apprehension of flight. Custodial interrogation was not shown to be necessary at that stage, so relief was allowed subject to conditions, without any expression on the merits.

---

---

Issues: Whether the applicant was entitled to interim anticipatory bail in respect of summons issued under Section 70 of the Central Goods and Services Tax Act, 2017.

Analysis: The application was considered in the context of the summons issued in the course of enquiry, the absence of criminal antecedents, the State's failure to show any real apprehension of flight, and the applicant's expressed willingness to cooperate, produce documents, and record his statement as required. The order also proceeded on the basis that custodial interrogation was not shown to be necessary at that stage.

Conclusion: Interim anticipatory bail was granted to the applicant, subject to conditions, without any expression on the merits.

---