https://www.taxtmi.com/caselaws?id=757799 A person summoned under Section 70 of the CGST Act in the course of inquiry cannot ordinarily invoke anticipatory bail under Section 438 CrPC as the proper pre-arrest remedy. The Court treated the summons power and the arrest power under the CGST framework as distinct, and found no meaningful difference for this purpose between summons under Sections 69 and 70. It indicated that, if protection against possible arrest is otherwise justified, the appropriate course is to seek writ relief under Article 226 of the Constitution. On that basis, the anticipatory bail application was not maintainable and was rejected. en-us Wed, 07 Aug 2024 00:00:00 +0530 Sat, 10 May 2025 21:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757799 A person summoned under Section 70 of the CGST Act in the course of inquiry cannot ordinarily invoke anticipatory bail under Section 438 CrPC as the proper pre-arrest remedy. The Court treated the summons power and the arrest power under the CGST framework as distinct, and found no meaningful difference for this purpose between summons under Sections 69 and 70. It indicated that, if protection against possible arrest is otherwise justified, the appropriate course is to seek writ relief under Article 226 of the Constitution. On that basis, the anticipatory bail application was not maintainable and was rejected. Case-Laws GST Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757799