Interim anticipatory bail under GST law granted subject to cooperation, sureties, and travel restrictions.

Interim anticipatory bail was granted in proceedings arising under the Central Goods and Services Tax Act, giving the applicant temporary protection from arrest under Section 438 CrPC. The protection was made conditional on furnishing personal bond and sureties, cooperating with interrogation, not interfering with witnesses, and not travelling outside India without permission. The matter was listed for further consideration, and the order reflects that anticipatory relief may be granted in appropriate cases where safeguards are imposed to protect the investigation and the process of law.

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Issues: Whether interim anticipatory bail should be granted in respect of arrest for alleged offences under the Central Goods and Services Tax Act.

Analysis: The application sought protection from arrest in proceedings arising under the Central Goods and Services Tax Act. The Court granted interim protection to the applicant, pending further consideration, on furnishing a personal bond and sureties. The protection was made subject to standard conditions requiring cooperation with interrogation, non-interference with witnesses, and restriction on travel outside India without permission.

Conclusion: Interim anticipatory bail was granted in favour of the applicant, subject to the stipulated conditions.

Final Conclusion: The applicant obtained temporary protection from arrest, and the matter was directed to be listed again for further proceedings.

Ratio Decidendi: Interim anticipatory bail may be granted in appropriate cases under Section 438 of the Code of Criminal Procedure, 1973, subject to conditions ensuring cooperation with investigation and preventing interference with the process of law.

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