Interim pre-arrest bail in GST summons cases may be granted subject to appearance, cooperation, and strict compliance conditions.

Interim pre-arrest bail can be granted in a summons-driven GST investigation where the applicant undertakes to appear and cooperate with the inquiry. The Gauhati HC protected the applicant from immediate arrest after he expressed willingness to join the investigation under Section 70 of the Central Goods and Services Tax Act, 2017, while requiring full cooperation and appearance before the Investigating Officer within ten days. The protection was made conditional, with automatic vacation on non-compliance, reflecting that temporary liberty may be balanced against the need to secure effective investigation.

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Issues: Whether the applicant was entitled to interim pre-arrest bail in connection with summons issued under the Central Goods and Services Tax Act, 2017, and the conditions governing such protection.

Analysis: The application was moved apprehending arrest pursuant to summons issued under Section 70 of the Central Goods and Services Tax Act, 2017. The applicant expressed willingness to appear before the investigating authority and cooperate with the inquiry, and the respondent did not seriously oppose interim protection so long as the applicant appeared and assisted the investigation. The Court therefore directed the applicant to appear before the Investigating Officer within ten days and cooperate fully, while also protecting him from immediate arrest by granting interim pre-arrest bail subject to specified conditions and automatic vacation upon non-compliance.

Conclusion: Interim pre-arrest bail was granted, subject to appearance before the Investigating Officer, cooperation with the investigation, and compliance with the stated conditions.

Final Conclusion: The bail application was disposed of by extending temporary protection from arrest while requiring the applicant to join the investigation and abide by the imposed safeguards.

Ratio Decidendi: Interim pre-arrest bail may be granted in a summons-driven investigation where the applicant undertakes cooperation and the Court imposes enforceable conditions to secure the inquiry.

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