https://www.taxtmi.com/caselaws?id=342704 Anticipatory bail under Section 438 CrPC was considered in allegations of tax evasion, forgery, conspiracy and refund fraud under the IPC and the Gujarat Value Added Tax Act. The Court treated the case as largely document-based, noted that the refund process had already been completed after departmental verification, and found that custodial interrogation was not shown to be indispensable. It also considered the anticipatory bail granted to a co-accused and the regular bail granted to the applicant's son with deposit of money. On these grounds, pre-arrest protection was granted subject to conditions. en-us Fri, 05 May 2017 00:00:00 +0530 Thu, 10 Aug 2017 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342704 Anticipatory bail under Section 438 CrPC was considered in allegations of tax evasion, forgery, conspiracy and refund fraud under the IPC and the Gujarat Value Added Tax Act. The Court treated the case as largely document-based, noted that the refund process had already been completed after departmental verification, and found that custodial interrogation was not shown to be indispensable. It also considered the anticipatory bail granted to a co-accused and the regular bail granted to the applicant's son with deposit of money. On these grounds, pre-arrest protection was granted subject to conditions. Case-Laws VAT and Sales Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342704