Anticipatory bail in GST investigation granted where cooperation was shown and arrest was not shown necessary.

In a GST investigation, anticipatory bail may be granted where the applicant has cooperated with summons, produced documents, and joined the inquiry on several occasions, and no specific non-cooperation or necessity for arrest is shown. The Court treated the applicant's availability, fixed residence and business, absence of criminal antecedents on record, and willingness to continue cooperating as supporting personal liberty under Article 21. Anticipatory protection was therefore allowed pending completion of the inquiry, subject to conditions requiring continued cooperation, appearance when directed, and non-interference with the investigation.

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Issues: Whether anticipatory bail should be granted in a GST investigation where the applicant had cooperated with summons and the inquiry was still pending.

Analysis: The applicant had appeared pursuant to summons, supplied documents, and joined the inquiry on several occasions. The record did not disclose any specific assertion that he had failed to cooperate. The Court considered that arrest is not indispensable in every case, particularly where the person concerned is available, has a fixed residence and business, has no criminal antecedents shown on record, and is willing to continue cooperating. In that situation, the protection of personal liberty under Article 21 justified limited anticipatory protection pending completion of the inquiry by the proper officer.

Conclusion: Anticipatory bail was granted, with conditions requiring cooperation with the proper officer and appearance as and when required.

Ratio Decidendi: Where the accused in a GST inquiry is cooperating with investigation and no necessity for arrest is shown, anticipatory bail may be granted to protect personal liberty, subject to conditions ensuring appearance and non-interference with the inquiry.

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