Anticipatory bail is unavailable for a statutorily bailable GST offence under the CrPC and CGST framework.

Anticipatory bail under Section 438 CrPC is available only where arrest is apprehended for a non-bailable offence. Under Section 132 of the CGST Act, offences are generally bailable and non-cognizable, except those specifically covered by sub-section (5), which are cognizable and non-bailable. As the alleged GST offence was treated as bailable, the court held that jurisdiction to grant anticipatory bail was unavailable and the application was not maintainable.

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Issues: Whether an application under Section 438 of the Code of Criminal Procedure, 1973 is maintainable where the alleged offence under the Central Goods and Services Tax Act, 2017 is bailable.

Analysis: The power under Section 438 Cr.P.C. is attracted only when a person has reason to believe that he may be arrested on an accusation of having committed a non-bailable offence. The statutory scheme of Section 132 of the Central Goods and Services Tax Act, 2017 makes all offences bailable and non-cognizable except those specifically covered by sub-section (5), which are cognizable and non-bailable. Since the offence alleged against the applicants was treated by the parties as bailable, the jurisdiction to grant anticipatory bail was not available.

Conclusion: The application under Section 438 Cr.P.C. was not maintainable for a bailable offence and was rejected.

Ratio Decidendi: Anticipatory bail under Section 438 Cr.P.C. can be sought only for a non-bailable offence, and where the alleged offence is statutorily bailable, the application is not maintainable.

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