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    <title>Anticipatory bail is a statutory right and custodial interrogation is neither warranted nor provided under the CGST Act</title>
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    <description>Anticipatory bail is a statutory right under the CGST Act and custodial interrogation is not inherently required by that statute. The court noted the interplay of Section 132 offences with Sections 135 and 138-presumption of culpable mental state subject to defence, and compounding-concluding that statutory punishments and compounding provision reduce the necessity for detention. The court therefore conditioned anticipatory bail on bonds, sureties, passport surrender, cooperation with investigation, prohibition on witness inducement, operational contactability and location sharing, and permitted cancellation on breach.</description>
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    <pubDate>Mon, 13 Dec 2021 09:30:15 +0530</pubDate>
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      <title>Anticipatory bail is a statutory right and custodial interrogation is neither warranted nor provided under the CGST Act</title>
      <link>https://www.taxtmi.com/article/detailed?id=10110</link>
      <description>Anticipatory bail is a statutory right under the CGST Act and custodial interrogation is not inherently required by that statute. The court noted the interplay of Section 132 offences with Sections 135 and 138-presumption of culpable mental state subject to defence, and compounding-concluding that statutory punishments and compounding provision reduce the necessity for detention. The court therefore conditioned anticipatory bail on bonds, sureties, passport surrender, cooperation with investigation, prohibition on witness inducement, operational contactability and location sharing, and permitted cancellation on breach.</description>
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      <law>Goods and Services Tax - GST</law>
      <pubDate>Mon, 13 Dec 2021 09:30:15 +0530</pubDate>
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