https://www.taxtmi.com/caselaws?id=311918 Anticipatory bail was granted to directors of a GST-registered company accused of offences arising from alleged input tax credit mismatch and disallowance, because the dispute was document-driven and the relevant invoices, returns and books were already before the department. The notice had not resulted in final adjudication, a substantial amount had been deposited, and the Court found no material need for custodial interrogation. It treated arrest under the GST law as requiring a genuine and rational basis and applied the safeguards governing arrest in less serious offences to GST proceedings, particularly where the alleged punishment did not exceed five years. 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 Anticipatory bail was granted to directors of a GST-registered company accused of offences arising from alleged input tax credit mismatch and disallowance, because the dispute was document-driven and the relevant invoices, returns and books were already before the department. The notice had not resulted in final adjudication, a substantial amount had been deposited, and the Court found no material need for custodial interrogation. It treated arrest under the GST law as requiring a genuine and rational basis and applied the safeguards governing arrest in less serious offences to GST proceedings, particularly where the alleged punishment did not exceed five years. Case-Laws GST Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311918