https://www.taxtmi.com/caselaws?id=390331 Default bail under Section 167(2) CrPC is available only if the accused enforces the right after expiry of the prescribed period and before filing of the charge sheet; where the bail application and charge sheet are filed on the same day, the right is not established. In GST-related allegations involving fake invoicing and substantial revenue loss, arrest under Section 69 of the CGST Act is not invalid merely because the authorisation does not reproduce reasons, if the record shows the Commissioner's satisfaction. Alleged non-compliance with arrest safeguards and absence of sanction were treated as insufficient to displace the gravity of the accusations. Bail was rejected, with liberty to pursue compounding if available in law. en-us Tue, 24 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390331 Default bail under Section 167(2) CrPC is available only if the accused enforces the right after expiry of the prescribed period and before filing of the charge sheet; where the bail application and charge sheet are filed on the same day, the right is not established. In GST-related allegations involving fake invoicing and substantial revenue loss, arrest under Section 69 of the CGST Act is not invalid merely because the authorisation does not reproduce reasons, if the record shows the Commissioner's satisfaction. Alleged non-compliance with arrest safeguards and absence of sanction were treated as insufficient to displace the gravity of the accusations. Bail was rejected, with liberty to pursue compounding if available in law. Case-Laws GST Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390331