https://www.taxtmi.com/caselaws?id=401122 Pre-arrest protection in an alleged fake input tax credit case was considered appropriate because the tax liability had not been finally adjudicated, no show cause notice or assessment had been completed, and the investigation was still at an initial, largely documentary stage. The applicants had already made a partial deposit, there was no material showing habitual offending or a risk of absconding, and their attendance could be secured by conditions. Anticipatory bail was therefore granted, but only subject to a substantial deposit and strict safeguards requiring cooperation with the investigation. en-us Tue, 24 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401122 Pre-arrest protection in an alleged fake input tax credit case was considered appropriate because the tax liability had not been finally adjudicated, no show cause notice or assessment had been completed, and the investigation was still at an initial, largely documentary stage. The applicants had already made a partial deposit, there was no material showing habitual offending or a risk of absconding, and their attendance could be secured by conditions. Anticipatory bail was therefore granted, but only subject to a substantial deposit and strict safeguards requiring cooperation with the investigation. Case-Laws GST Tue, 24 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401122