https://www.taxtmi.com/caselaws?id=791225 Anticipatory bail in a GST inquiry may be refused where summons have been ignored, documents have not been produced, and the allegations concern fraudulent availment of input tax credit through fake invoices. A person summoned for inquiry is not insulated from investigation merely because the process is at the summons stage; the court will assess whether there is a real apprehension of arrest and whether custodial interrogation is necessary for effective investigation. On the stated facts, the alleged loss to the exchequer, persistent non-cooperation, and the need for custodial interrogation justified rejection of bail. en-us Tue, 28 Apr 2026 00:00:00 +0530 Thu, 07 May 2026 14:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791225 Anticipatory bail in a GST inquiry may be refused where summons have been ignored, documents have not been produced, and the allegations concern fraudulent availment of input tax credit through fake invoices. A person summoned for inquiry is not insulated from investigation merely because the process is at the summons stage; the court will assess whether there is a real apprehension of arrest and whether custodial interrogation is necessary for effective investigation. On the stated facts, the alleged loss to the exchequer, persistent non-cooperation, and the need for custodial interrogation justified rejection of bail. Case-Laws GST Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791225