Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of st...
Anticipatory bail following a CGST summons is not premature merely because no arrest order exists: summons alone neither establishes arrest nor makes a person an accused, but tangible circumstances may create a real and reasonable apprehension of arrest. Such apprehension only engages anticipatory-bail jurisdiction; it does not establish entitlement to pre-arrest protection. In an investigation concerning alleged clandestine manufacture and clearance, outstanding inquiries, a co-accused's arrest, and alleged non-cooperation supported the need for possible further interrogation. The application was therefore refused, as investigation requirements outweighed the requested extraordinary protection.
Anticipatory bail following a CGST summons is not premature merely because no arrest order exists: summons alone neither establishes arrest nor makes a person an accused, but tangible circumstances may create a real and reasonable apprehension of arrest. Such apprehension only engages anticipatory-bail jurisdiction; it does not establish entitlement to pre-arrest protection. In an investigation concerning alleged clandestine manufacture and clearance, outstanding inquiries, a co-accused's arrest, and alleged non-cooperation supported the need for possible further interrogation. The application was therefore refused, as investigation requirements outweighed the requested extraordinary protection.
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