https://www.taxtmi.com/caselaws?id=785313 In GST prosecutions involving alleged wrongful input tax credit and forged invoices, anticipatory bail may be granted where custodial interrogation is not shown to be necessary. The Court treated the special GST penal framework, statutory safeguards, the limited sentencing exposure on the alleged facts, and the possibility of prior connected proceedings as relevant in assessing pre-arrest protection. On that basis, pre-arrest bail was considered justified, and the applicant was entitled to release on bail on the stated terms and conditions. en-us Thu, 15 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785313 In GST prosecutions involving alleged wrongful input tax credit and forged invoices, anticipatory bail may be granted where custodial interrogation is not shown to be necessary. The Court treated the special GST penal framework, statutory safeguards, the limited sentencing exposure on the alleged facts, and the possibility of prior connected proceedings as relevant in assessing pre-arrest protection. On that basis, pre-arrest bail was considered justified, and the applicant was entitled to release on bail on the stated terms and conditions. Case-Laws GST Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785313