https://www.taxtmi.com/caselaws?id=760780 Anticipatory bail may be granted in GST fraud allegations where custodial interrogation is not shown to be necessary and the accused's cooperation can be secured through strict conditions. The Court treated the alleged fraudulent availment and passing on of input tax credit without actual movement of goods as an economic offence, but balanced investigative needs against personal liberty. It held that effective safeguards such as appearance before the investigating authority, surrender of passports, and non-interference with the inquiry were sufficient, and granted anticipatory bail on stringent conditions. en-us Thu, 07 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 19:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760780 Anticipatory bail may be granted in GST fraud allegations where custodial interrogation is not shown to be necessary and the accused's cooperation can be secured through strict conditions. The Court treated the alleged fraudulent availment and passing on of input tax credit without actual movement of goods as an economic offence, but balanced investigative needs against personal liberty. It held that effective safeguards such as appearance before the investigating authority, surrender of passports, and non-interference with the inquiry were sufficient, and granted anticipatory bail on stringent conditions. Case-Laws GST Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760780