https://www.taxtmi.com/caselaws?id=449500 Anticipatory bail under Section 438 of the Code of Criminal Procedure is not maintainable merely because a person has been summoned under Section 70 of the Odisha Goods and Services Tax Act for investigation. The summons required appearance, evidence, and production of documents in an ongoing enquiry, and the Court found no reasonable basis to apprehend custody solely on compliance with that summons. On that footing, anticipatory bail was held unavailable at the summons stage, and the application was rejected. en-us Mon, 18 Dec 2023 00:00:00 +0530 Sat, 26 Apr 2025 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449500 Anticipatory bail under Section 438 of the Code of Criminal Procedure is not maintainable merely because a person has been summoned under Section 70 of the Odisha Goods and Services Tax Act for investigation. The summons required appearance, evidence, and production of documents in an ongoing enquiry, and the Court found no reasonable basis to apprehend custody solely on compliance with that summons. On that footing, anticipatory bail was held unavailable at the summons stage, and the application was rejected. Case-Laws GST Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449500