https://www.taxtmi.com/caselaws?id=413151 Default bail under Section 167(2) of the Code of Criminal Procedure depends on whether the prescribed report required by law was not filed within the statutory period. In GST prosecutions, officers acting under Sections 69 and 70 of the Central Goods and Services Tax Act, 2017 are empowered to arrest and inquire, but prosecution for offences under Section 132 proceeds by complaint with prior sanction, not by a police final report under Section 173 of the Code. The text also notes the settled distinction that GST officers are not police officers for this purpose, and that a complaint filed within 60 days does not attract default bail. en-us Fri, 01 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413151 Default bail under Section 167(2) of the Code of Criminal Procedure depends on whether the prescribed report required by law was not filed within the statutory period. In GST prosecutions, officers acting under Sections 69 and 70 of the Central Goods and Services Tax Act, 2017 are empowered to arrest and inquire, but prosecution for offences under Section 132 proceeds by complaint with prior sanction, not by a police final report under Section 173 of the Code. The text also notes the settled distinction that GST officers are not police officers for this purpose, and that a complaint filed within 60 days does not attract default bail. Case-Laws GST Fri, 01 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413151