https://www.taxtmi.com/article/detailed?id=9445 Where a person reasonably apprehends arrest for a non bailable offence, the High Court or Court of Session may grant anticipatory bail after considering factors like the gravity of the accusation, antecedents, risk of flight and motive of accusation; the Court may impose conditions such as availability for interrogation, non tampering with witnesses or evidence, and restrictions on travel. A High Court applied these principles to hold that an assessee facing inquiry under the CGST framework may seek anticipatory bail and that the tax statute does not bar such relief, granting conditional pre arrest bail while protecting investigative interests. en-us Mon, 31 Aug 2020 12:18:03 +0530 Mon, 31 Aug 2020 12:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9445 Where a person reasonably apprehends arrest for a non bailable offence, the High Court or Court of Session may grant anticipatory bail after considering factors like the gravity of the accusation, antecedents, risk of flight and motive of accusation; the Court may impose conditions such as availability for interrogation, non tampering with witnesses or evidence, and restrictions on travel. A High Court applied these principles to hold that an assessee facing inquiry under the CGST framework may seek anticipatory bail and that the tax statute does not bar such relief, granting conditional pre arrest bail while protecting investigative interests. Articles Other Topics Mon, 31 Aug 2020 12:18:03 +0530 https://www.taxtmi.com/article/detailed?id=9445