https://www.taxtmi.com/caselaws?id=426222 Anticipatory bail was granted in a GST fake input tax credit investigation because the Court found no clear material showing the applicant's role to be materially greater or lesser than other accused, and the statements recorded under Section 70 of the CGST Act did not by themselves justify custodial interrogation. The applicant had filed an affidavit and joined the investigation, and no specific legal bar or concrete material was shown to support continued denial of pre-arrest protection. Bail was allowed on conditions requiring cooperation with investigation, surrender of passport, and compliance with restrictions during the bail period. en-us Thu, 07 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426222 Anticipatory bail was granted in a GST fake input tax credit investigation because the Court found no clear material showing the applicant's role to be materially greater or lesser than other accused, and the statements recorded under Section 70 of the CGST Act did not by themselves justify custodial interrogation. The applicant had filed an affidavit and joined the investigation, and no specific legal bar or concrete material was shown to support continued denial of pre-arrest protection. Bail was allowed on conditions requiring cooperation with investigation, surrender of passport, and compliance with restrictions during the bail period. Case-Laws GST Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426222