DSC denied the applicant's regular bail application. The court...

DSC denied the applicant's regular bail application. The court found that, notwithstanding the applicant's contention of custody prior to formal arrest, authorities furnished sufficient 'reasons to believe', grounds of arrest and statutory compliance under the CGST provisions, and relied on the SC (LB) pronouncement that CrPC provisions apply to GST arrests and that a Commissioner may authorise arrest on recorded reasons even absent a completed assessment order. Investigations remain at a crucial stage; incriminating statements under s.70 and evidence of dual accounting and substantial alleged tax evasion raise real risks of evidence tampering and witness intimidation. Having considered the gravity of the allegations and investigative imperatives, the court held the applicant failed to make out entitlement to bail.