https://www.taxtmi.com/caselaws?id=439408 Section 438 CrPC is treated as a protective provision that is not confined to the court within whose territorial limits the offence was investigated, and a court where arrest is apprehended may entertain an application for transit anticipatory bail. Applied to a GST investigation, the Delhi court accepted jurisdiction because the applicant had business presence there, expressed willingness to join investigation, and custodial arrest was not shown to be necessary. Temporary protection from arrest was granted to enable participation in the investigation and recourse to the competent court in Rajasthan if required. en-us Thu, 08 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439408 Section 438 CrPC is treated as a protective provision that is not confined to the court within whose territorial limits the offence was investigated, and a court where arrest is apprehended may entertain an application for transit anticipatory bail. Applied to a GST investigation, the Delhi court accepted jurisdiction because the applicant had business presence there, expressed willingness to join investigation, and custodial arrest was not shown to be necessary. Temporary protection from arrest was granted to enable participation in the investigation and recourse to the competent court in Rajasthan if required. Case-Laws GST Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439408