https://www.taxtmi.com/caselaws?id=419939 Anticipatory bail under Section 438 CrPC is available only where arrest is apprehended for a non-bailable offence. Under Section 132 of the CGST Act, offences are generally bailable and non-cognizable, except those specifically covered by sub-section (5), which are cognizable and non-bailable. As the alleged GST offence was treated as bailable, the court held that jurisdiction to grant anticipatory bail was unavailable and the application was not maintainable. en-us Tue, 08 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419939 Anticipatory bail under Section 438 CrPC is available only where arrest is apprehended for a non-bailable offence. Under Section 132 of the CGST Act, offences are generally bailable and non-cognizable, except those specifically covered by sub-section (5), which are cognizable and non-bailable. As the alleged GST offence was treated as bailable, the court held that jurisdiction to grant anticipatory bail was unavailable and the application was not maintainable. Case-Laws GST Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419939