https://www.taxtmi.com/caselaws?id=409105 Where GST summons are issued only to secure evidence and documents, anticipatory bail based merely on an apprehension of arrest is premature. The statutory scheme distinguishes summons, inquiry, determination of tax liability, and coercive action; arrest, if any, arises only after liability is determined and the required statutory satisfaction is reached. On those facts, the applicant's fear of immediate arrest had not crystallised into a live basis for pre-arrest relief, so the anticipatory bail application was treated as not maintainable at that stage and relief was declined. en-us Fri, 18 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409105 Where GST summons are issued only to secure evidence and documents, anticipatory bail based merely on an apprehension of arrest is premature. The statutory scheme distinguishes summons, inquiry, determination of tax liability, and coercive action; arrest, if any, arises only after liability is determined and the required statutory satisfaction is reached. On those facts, the applicant's fear of immediate arrest had not crystallised into a live basis for pre-arrest relief, so the anticipatory bail application was treated as not maintainable at that stage and relief was declined. Case-Laws GST Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409105