https://www.taxtmi.com/caselaws?id=412660 Anticipatory bail was granted in a pending inquiry under the CGST framework because the applicants were cooperating, had responded to summons and produced documents, and the alleged tax evasion had not yet been finally determined. The court considered that arrest was unnecessary while the inquiry remained ongoing and cooperation was maintained, and that personal liberty under Article 21 could be protected by bail. The absence of criminal antecedents and the furnishing of monetary security also supported relief. The bail was made subject to conditions, including online interrogation, execution of a personal bond, and an indemnity bond to ensure cooperation and appearance. en-us Wed, 15 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412660 Anticipatory bail was granted in a pending inquiry under the CGST framework because the applicants were cooperating, had responded to summons and produced documents, and the alleged tax evasion had not yet been finally determined. The court considered that arrest was unnecessary while the inquiry remained ongoing and cooperation was maintained, and that personal liberty under Article 21 could be protected by bail. The absence of criminal antecedents and the furnishing of monetary security also supported relief. The bail was made subject to conditions, including online interrogation, execution of a personal bond, and an indemnity bond to ensure cooperation and appearance. Case-Laws GST Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412660