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    <title>2021 (6) TMI 515 - DELHI HIGH COURT</title>
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    <description>Anticipatory bail may be granted in a GST investigation where the accused has cooperated, joined the investigation on multiple occasions, and the relevant material is already secured by the department. Because the documents were in departmental custody, the premises had been searched, bank accounts were frozen, and there was no material showing antecedents, flight risk, or likelihood of tampering with evidence, custodial interrogation was not shown to be necessary. Protection of personal liberty therefore favoured bail, and anticipatory bail was granted.</description>
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      <description>Anticipatory bail may be granted in a GST investigation where the accused has cooperated, joined the investigation on multiple occasions, and the relevant material is already secured by the department. Because the documents were in departmental custody, the premises had been searched, bank accounts were frozen, and there was no material showing antecedents, flight risk, or likelihood of tampering with evidence, custodial interrogation was not shown to be necessary. Protection of personal liberty therefore favoured bail, and anticipatory bail was granted.</description>
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