https://www.taxtmi.com/caselaws?id=448577 Anticipatory bail under Section 438 CrPC was considered in alleged CGST offences, and the objection based on the cited Supreme Court precedent was rejected because that precedent concerned repeated non-appearance after summons and did not bar pre-arrest protection in every GST case. On the facts, the Court found a prima facie large-scale input tax credit fraud through paper transactions, no genuine supply of goods, diversion of funds, and a risk of flight, including one accused's attempt to travel abroad and non-compliance with bail conditions. Anticipatory bail was therefore treated as an extraordinary remedy unsuitable on these facts, and the earlier grant of protection was cancelled. en-us Fri, 19 Jan 2024 00:00:00 +0530 Fri, 12 Dec 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448577 Anticipatory bail under Section 438 CrPC was considered in alleged CGST offences, and the objection based on the cited Supreme Court precedent was rejected because that precedent concerned repeated non-appearance after summons and did not bar pre-arrest protection in every GST case. On the facts, the Court found a prima facie large-scale input tax credit fraud through paper transactions, no genuine supply of goods, diversion of funds, and a risk of flight, including one accused's attempt to travel abroad and non-compliance with bail conditions. Anticipatory bail was therefore treated as an extraordinary remedy unsuitable on these facts, and the earlier grant of protection was cancelled. Case-Laws GST Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448577