https://www.taxtmi.com/caselaws?id=784348 Anticipatory bail under the CGST Act was considered in allegations of fraudulent availment and passing of fake input tax credit without actual supply, attracting s.132(1)(b) and (c). The HC held there is no statutory embargo on pre-arrest bail and, although economic offences are serious, the statutory maximum punishment (up to five years where the amount exceeds the threshold) and the Act's compounding provision (s.138) indicate the offence is not so grave that custody is a sine qua non. As the statute does not mandate custodial interrogation and the Department's information needs could be met through cooperation, arrest was held unnecessary; anticipatory bail was granted subject to conditions. en-us Fri, 19 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784348 Anticipatory bail under the CGST Act was considered in allegations of fraudulent availment and passing of fake input tax credit without actual supply, attracting s.132(1)(b) and (c). The HC held there is no statutory embargo on pre-arrest bail and, although economic offences are serious, the statutory maximum punishment (up to five years where the amount exceeds the threshold) and the Act's compounding provision (s.138) indicate the offence is not so grave that custody is a sine qua non. As the statute does not mandate custodial interrogation and the Department's information needs could be met through cooperation, arrest was held unnecessary; anticipatory bail was granted subject to conditions. Case-Laws GST Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784348