https://www.taxtmi.com/caselaws?id=311918 HC granted anticipatory bail to applicants charged under Section 132 of GST Act for irregular ITC availment. Court found no justification for custodial interrogation as investigation was document-based, all records were available with authorities, and applicants had paid Rs.2.22 crores under protest. Despite lower court's rejection citing economic offense nature, HC noted absence of final adjudication, compoundable nature of GST offenses, and maximum punishment of five years imprisonment. Court balanced liberty rights against investigation needs, ordering release on Rs.50,000 bond each with sureties upon arrest. en-us Mon, 17 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311918 HC granted anticipatory bail to applicants charged under Section 132 of GST Act for irregular ITC availment. Court found no justification for custodial interrogation as investigation was document-based, all records were available with authorities, and applicants had paid Rs.2.22 crores under protest. Despite lower court's rejection citing economic offense nature, HC noted absence of final adjudication, compoundable nature of GST offenses, and maximum punishment of five years imprisonment. Court balanced liberty rights against investigation needs, ordering release on Rs.50,000 bond each with sureties upon arrest. Case-Laws GST Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311918