GST arrest safeguards: no present apprehension of arrest, with 48 hours' prior email notice required before any arrest.

In a GST investigation, the Court recorded that the alleged fake input tax credit had not crossed the Rs. 500 lakhs threshold linked to criminal liability under Section 132(5) of the CGST Act, so there was no present apprehension of arrest. If arrest is later intended, the respondent must comply with CBIC Instruction No. 02/2022-23 and give the petitioner 48 hours' prior notice on his registered email. The petition was disposed of on these limited terms without adjudication on merits, and liberty was preserved for the petitioner to approach the Court again if required.

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Outcome: Petition disposed of with liberty to approach the Court again if the occasion arises; the Court recorded that there was, as of then, no apprehension of arrest and that the matter had not been heard on merits.

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