https://www.taxtmi.com/caselaws?id=396004 In the absence of any express or implied bar in the Central Goods and Services Tax Act, 2017, a petition for anticipatory bail under Section 438 CrPC remains available for a person who reasonably apprehends arrest for GST offences. The Court noted that Section 69 empowers arrest where the Commissioner has reason to believe an offence under Section 132 has been committed, and accepted that cognizable, non-bailable GST allegations may justify pre-arrest protection. On the facts, involving alleged fraudulent availment of input tax credit and issued summons, the Court treated anticipatory bail as maintainable and granted protection from arrest subject to conditions. en-us Thu, 11 Jun 2020 00:00:00 +0530 Tue, 18 Mar 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396004 In the absence of any express or implied bar in the Central Goods and Services Tax Act, 2017, a petition for anticipatory bail under Section 438 CrPC remains available for a person who reasonably apprehends arrest for GST offences. The Court noted that Section 69 empowers arrest where the Commissioner has reason to believe an offence under Section 132 has been committed, and accepted that cognizable, non-bailable GST allegations may justify pre-arrest protection. On the facts, involving alleged fraudulent availment of input tax credit and issued summons, the Court treated anticipatory bail as maintainable and granted protection from arrest subject to conditions. Case-Laws GST Thu, 11 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396004