Custodial interrogation in alleged fraudulent GST input tax credit cases requires a specific, individualised showing of necessity. The seriousness or non-bailable character of an economic offence and statutory arrest powers alone do not justify arrest. Necessity must be assessed against the accused's role and cooperation, outstanding material, risks of absconding or evidence tampering, and whether less restrictive measures can meet investigative needs. Where documentary and electronic material has been seized and is already held by the Department, a bare assertion of necessity is insufficient. Anticipatory bail was granted subject to surrender, attendance, continued cooperation, and safeguards against absconding or tampering.
Custodial interrogation in alleged fraudulent GST input tax credit cases requires a specific, individualised showing of necessity. The seriousness or non-bailable character of an economic offence and statutory arrest powers alone do not justify arrest. Necessity must be assessed against the accused's role and cooperation, outstanding material, risks of absconding or evidence tampering, and whether less restrictive measures can meet investigative needs. Where documentary and electronic material has been seized and is already held by the Department, a bare assertion of necessity is insufficient. Anticipatory bail was granted subject to surrender, attendance, continued cooperation, and safeguards against absconding or tampering.
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TaxTMI 
TaxTMI 
of 4897 
