https://www.taxtmi.com/caselaws?id=415369 In a prosecution under the CGST Act for alleged fraudulent input tax credit availment and passing on, the Delhi HC applied anticipatory bail principles by weighing the statutory arrest and summons powers, the punishment scheme under Section 132, and the compoundable nature of certain offences. It treated the alleged conduct as an economic offence carrying a maximum sentence of five years, but found no material showing that custodial interrogation was indispensable. Balancing personal liberty under Article 21 against investigative needs, the Court held that bail should not be denied on the facts and allowed anticipatory bail subject to stringent conditions. en-us Fri, 26 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415369 In a prosecution under the CGST Act for alleged fraudulent input tax credit availment and passing on, the Delhi HC applied anticipatory bail principles by weighing the statutory arrest and summons powers, the punishment scheme under Section 132, and the compoundable nature of certain offences. It treated the alleged conduct as an economic offence carrying a maximum sentence of five years, but found no material showing that custodial interrogation was indispensable. Balancing personal liberty under Article 21 against investigative needs, the Court held that bail should not be denied on the facts and allowed anticipatory bail subject to stringent conditions. Case-Laws GST Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415369