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    <title>2026 (5) TMI 121 - KARNATAKA HIGH COURT</title>
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    <description>Interim orders in connected writ proceedings staying criminal action do not bar the Revenue from independently initiating statutory proceedings under sections 73 or 74 of the CGST Act, and the Revenue may summon the person concerned in accordance with law if such proceedings are commenced. A challenge to interim bail was not pursued further where the Revenue did not assert that custody was needed for investigation, and the issue of maintainability after rejection of bail by the Magistrate was treated as academic. The writ appeal was dismissed, while the interim bail order remained undisturbed and the Revenue&#039;s statutory remedies were preserved.</description>
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    <pubDate>Thu, 09 Apr 2026 00:00:00 +0530</pubDate>
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      <description>Interim orders in connected writ proceedings staying criminal action do not bar the Revenue from independently initiating statutory proceedings under sections 73 or 74 of the CGST Act, and the Revenue may summon the person concerned in accordance with law if such proceedings are commenced. A challenge to interim bail was not pursued further where the Revenue did not assert that custody was needed for investigation, and the issue of maintainability after rejection of bail by the Magistrate was treated as academic. The writ appeal was dismissed, while the interim bail order remained undisturbed and the Revenue&#039;s statutory remedies were preserved.</description>
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