https://www.taxtmi.com/caselaws?id=402625 Anticipatory bail in a GST inquiry may be granted where summons and statement recording are ongoing and arrest is not shown to be necessary for a fair investigation. The HC applied Article 21 and Section 438 CrPC, holding that the existence of penal provisions under the CGST Act does not make arrest inevitable. It noted that coercive custody is generally reserved for exceptional cases such as habitual offenders or where credible material justifies immediate arrest. As the applicant had no prior criminal antecedents, had cooperated, and the inquiry could proceed without custodial interrogation, limited protection from arrest was warranted during the pendency of the inquiry. en-us Tue, 05 Jan 2021 00:00:00 +0530 Sat, 22 Mar 2025 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402625 Anticipatory bail in a GST inquiry may be granted where summons and statement recording are ongoing and arrest is not shown to be necessary for a fair investigation. The HC applied Article 21 and Section 438 CrPC, holding that the existence of penal provisions under the CGST Act does not make arrest inevitable. It noted that coercive custody is generally reserved for exceptional cases such as habitual offenders or where credible material justifies immediate arrest. As the applicant had no prior criminal antecedents, had cooperated, and the inquiry could proceed without custodial interrogation, limited protection from arrest was warranted during the pendency of the inquiry. Case-Laws GST Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402625