Interim pre-arrest bail granted where GST assessment and appeal proceedings were pending, protecting the applicant's liberty.

Interim protection and pre-arrest bail were granted to an applicant facing arrest for alleged offences under the Indian Penal Code and the GST Act, pending consideration of the anticipatory bail application. The Court noted that assessment proceedings and appeals were already pending and referred to the statutory consequence under Section 107(7) of the GST regime. Having regard to the nature of the accusation and the pending tax proceedings, the applicant's liberty was protected until further consideration, subject to conditions.

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Issues: Whether the applicant was entitled to interim protection and interim pre-arrest bail pending consideration of the anticipatory bail application.

Analysis: The applicant was sought to be arrested in connection with offences under the Indian Penal Code and the Goods and Services Tax Act. The order notes that assessment-related proceedings and appeals were pending, and reference was made to the statutory consequence under Section 107(7) of the GST regime. Having regard to the nature of the accusation, the Court found it appropriate to protect the applicant's liberty until further consideration.

Conclusion: Interim protection by way of pre-arrest bail was granted, subject to conditions.

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