Anticipatory bail in alleged fraudulent input tax credit matters...

Anticipatory bail in alleged fraudulent input tax credit matters is examined through the necessity of arrest and custodial interrogation. The notes state that arrest powers under the CGST Act require objectively founded reasons to believe and are investigative rather than punitive. They emphasise that the seriousness of an economic offence alone does not displace personal liberty, particularly where documentary, financial and electronic material has largely been secured and there is no indicated risk of absconding or evidence tampering. Pending tax adjudication does not prevent criminal investigation, but tax recovery concerns alone should not determine liberty. Bail may be conditioned on surrender, cooperation, travel restrictions and non-interference with evidence, while lawful future arrest remains available if valid grounds arise.