https://www.taxtmi.com/caselaws?id=790663 Pre-arrest bail was granted in a GST investigation alleging wrongful availment of input tax credit because the transaction record was largely documentary and already with the investigating agency. Invoices, e-way bills, transport records and banking trail supported the petitioner's dealings, and the Court found no prior criminal antecedents, cooperation with the inquiry, or compelling basis for custodial interrogation. Applying the settled principle that anticipatory bail may protect liberty where arrest is apprehended and the evidence is already available, the Court treated the matter as one not requiring custody and granted bail subject to conditions. en-us Thu, 23 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790663 Pre-arrest bail was granted in a GST investigation alleging wrongful availment of input tax credit because the transaction record was largely documentary and already with the investigating agency. Invoices, e-way bills, transport records and banking trail supported the petitioner's dealings, and the Court found no prior criminal antecedents, cooperation with the inquiry, or compelling basis for custodial interrogation. Applying the settled principle that anticipatory bail may protect liberty where arrest is apprehended and the evidence is already available, the Court treated the matter as one not requiring custody and granted bail subject to conditions. Case-Laws GST Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790663