https://www.taxtmi.com/caselaws?id=406863 Anticipatory bail can be granted in a GST investigation where the applicant shows a reasonable apprehension of arrest and the investigating agency does not demonstrate a need for custodial interrogation. The Kerala HC noted that arrest under the CGST Act is confined to specified offences and is subject to safeguards, including Commissioner authorisation based on reasons to believe and procedural protections under the CrPC and Article 22. On the facts, the material then available did not show sufficient incriminating evidence to justify immediate arrest, and the applicant's willingness to cooperate and produce documents supported relief. The applicant was held entitled to anticipatory bail. en-us Thu, 22 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406863 Anticipatory bail can be granted in a GST investigation where the applicant shows a reasonable apprehension of arrest and the investigating agency does not demonstrate a need for custodial interrogation. The Kerala HC noted that arrest under the CGST Act is confined to specified offences and is subject to safeguards, including Commissioner authorisation based on reasons to believe and procedural protections under the CrPC and Article 22. On the facts, the material then available did not show sufficient incriminating evidence to justify immediate arrest, and the applicant's willingness to cooperate and produce documents supported relief. The applicant was held entitled to anticipatory bail. Case-Laws GST Thu, 22 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406863