https://www.taxtmi.com/caselaws?id=434132 Anticipatory bail under Section 438 CrPC was declined where allegations of substantial SGST evasion, multiple connected entities, and the need to trace the money trail made custodial interrogation relevant. The court considered the gravity of the accusation, the applicant's attributed role, the risk of absconding, and possible non-cooperation, and found that repeated attempts to trace the applicant and his failure to join investigation after seeking exemption weighed against protection. On those facts, anticipatory bail was rejected. en-us Fri, 13 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434132 Anticipatory bail under Section 438 CrPC was declined where allegations of substantial SGST evasion, multiple connected entities, and the need to trace the money trail made custodial interrogation relevant. The court considered the gravity of the accusation, the applicant's attributed role, the risk of absconding, and possible non-cooperation, and found that repeated attempts to trace the applicant and his failure to join investigation after seeking exemption weighed against protection. On those facts, anticipatory bail was rejected. Case-Laws GST Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434132