https://www.taxtmi.com/caselaws?id=421734 In prosecutions under the Central Goods and Services Tax Act, 2017, the right to default bail under Section 167(2) of the Code of Criminal Procedure, 1973 depends on whether the statutory requirements are unmet. The Court treated a timely complaint by an authorised officer, supported by material and witnesses, as sufficient for Section 167 purposes even though it was not a police report under Section 173. It held that investigation under a special fiscal statute is not confined to police investigation and that the absence of a police charge sheet does not, by itself, create a right to default bail. The refusal of default bail was sustained. en-us Fri, 22 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421734 In prosecutions under the Central Goods and Services Tax Act, 2017, the right to default bail under Section 167(2) of the Code of Criminal Procedure, 1973 depends on whether the statutory requirements are unmet. The Court treated a timely complaint by an authorised officer, supported by material and witnesses, as sufficient for Section 167 purposes even though it was not a police report under Section 173. It held that investigation under a special fiscal statute is not confined to police investigation and that the absence of a police charge sheet does not, by itself, create a right to default bail. The refusal of default bail was sustained. Case-Laws GST Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421734