Anticipatory bail requires a concrete apprehension of arrest; without arrest authorisation, the application was not entertainable.

Anticipatory bail was not entertainable because no order authorising arrest had been issued under the Central Goods and Services Tax Act, 2017. In the absence of such an order, the applicant could not be arrested, and the asserted apprehension of arrest was insufficient to warrant anticipatory bail at that stage.

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Issues: Whether the anticipatory bail application could be entertained where no order authorising arrest had been passed.

Analysis: No order under Section 69 of the Central Goods and Services Tax Act, 2017 had been passed. In its absence, the applicant could not be arrested; consequently, the apprehension of arrest did not warrant entertainment of the anticipatory bail application at that stage.

Conclusion: The anticipatory bail application could not be entertained at that stage.

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