https://www.taxtmi.com/caselaws?id=421807 In a GST prosecution, anticipatory bail under Section 438 CrPC was considered with reference to the alleged tax evasion figure, the separate GST registrations of two companies, and the largely documentary nature of the material. The Court treated the two entities as distinct and did not aggregate the Department's higher figure against the applicant's company. It also noted the lapse of time since the raid, prior orders on cancellation of registration and expiry of attachment, and the maximum punishment under the GST offence provisions. On those facts, the Court found no basis to deny pre-arrest relief and granted anticipatory bail subject to conditions. en-us Thu, 28 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421807 In a GST prosecution, anticipatory bail under Section 438 CrPC was considered with reference to the alleged tax evasion figure, the separate GST registrations of two companies, and the largely documentary nature of the material. The Court treated the two entities as distinct and did not aggregate the Department's higher figure against the applicant's company. It also noted the lapse of time since the raid, prior orders on cancellation of registration and expiry of attachment, and the maximum punishment under the GST offence provisions. On those facts, the Court found no basis to deny pre-arrest relief and granted anticipatory bail subject to conditions. Case-Laws GST Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421807