https://www.taxtmi.com/caselaws?id=341039 Anticipatory bail was granted in an FIR alleging offences under the Gujarat Value Added Tax Act, the Indian Penal Code and the Information Technology Act, arising from alleged bogus billing and misuse of a firm's TIN number. The Court found that the applicant was not named in the original complaint, the material showed only a limited prima facie role, and the investigation papers did not disclose a major role sufficient to deny pre-arrest protection. Applying settled anticipatory bail principles, the Court balanced investigative needs against personal liberty and held that suitable conditions, including liberty to seek police remand, could protect the investigation. en-us Tue, 28 Mar 2017 00:00:00 +0530 Sat, 01 Apr 2017 07:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341039 Anticipatory bail was granted in an FIR alleging offences under the Gujarat Value Added Tax Act, the Indian Penal Code and the Information Technology Act, arising from alleged bogus billing and misuse of a firm's TIN number. The Court found that the applicant was not named in the original complaint, the material showed only a limited prima facie role, and the investigation papers did not disclose a major role sufficient to deny pre-arrest protection. Applying settled anticipatory bail principles, the Court balanced investigative needs against personal liberty and held that suitable conditions, including liberty to seek police remand, could protect the investigation. Case-Laws VAT and Sales Tax Tue, 28 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341039