GST offences below the statutory threshold are non-cognizable and bailable, so anticipatory bail was refused on apprehended arrest.

Anticipatory bail in GST proceedings was declined because the alleged liability was assessed below the statutory threshold that makes the offence non-cognizable and bailable. The Court treated the matter as falling within the GST law's monetary limit for such offences and held that an apprehension of arrest, by itself, did not justify anticipatory bail on the facts placed before it. The application was therefore rejected on merits.

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Issues: Whether anticipatory bail should be granted where the alleged GST offence was found to relate to a liability below the statutory monetary threshold and was therefore treated as a non-cognizable and bailable offence.

Analysis: The application was moved under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 on the basis of an apprehension of arrest in GST proceedings. On the material placed before the Court, the total GST liability was found to be Rs. 1,16,22,215/-, with the recoverable amount from the applicant's firm being Rs. 74,89,846/-. The Court treated the case as relating to an amount below Rs. 5 crore and applied the statutory position under Section 132 of the GST law that offences involving an amount below that threshold are non-cognizable and bailable. In that view, the apprehension of arrest did not justify invocation of anticipatory bail.

Conclusion: Anticipatory bail was declined and the application was rejected.

Ratio Decidendi: Where the alleged GST offence, on the Court's assessment, falls below the monetary threshold that makes it non-cognizable and bailable, anticipatory bail on the basis of apprehended arrest is not maintainable on merits.

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