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    <title>Department cannot arrest without issuing a notice for recovery of GST</title>
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    <description>Arrest lacking a prior GST recovery notice and absent ascertainment of tax or penalty undermines the legal basis for custodial detention; courts must consider nature of accusation, evidence, accused&#039;s character and reasonable apprehension of witness tampering when assessing bail, and may impose conditions preventing inducement, witness intimidation, requiring attendance at key trial stages, and prohibiting further criminal activity.</description>
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      <description>Arrest lacking a prior GST recovery notice and absent ascertainment of tax or penalty undermines the legal basis for custodial detention; courts must consider nature of accusation, evidence, accused&#039;s character and reasonable apprehension of witness tampering when assessing bail, and may impose conditions preventing inducement, witness intimidation, requiring attendance at key trial stages, and prohibiting further criminal activity.</description>
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