https://www.taxtmi.com/caselaws?id=792721 Interim pre-arrest bail can be granted in a summons-driven GST investigation where the applicant undertakes to appear and cooperate with the inquiry. The Gauhati HC protected the applicant from immediate arrest after he expressed willingness to join the investigation under Section 70 of the Central Goods and Services Tax Act, 2017, while requiring full cooperation and appearance before the Investigating Officer within ten days. The protection was made conditional, with automatic vacation on non-compliance, reflecting that temporary liberty may be balanced against the need to secure effective investigation. en-us Fri, 29 May 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792721 Interim pre-arrest bail can be granted in a summons-driven GST investigation where the applicant undertakes to appear and cooperate with the inquiry. The Gauhati HC protected the applicant from immediate arrest after he expressed willingness to join the investigation under Section 70 of the Central Goods and Services Tax Act, 2017, while requiring full cooperation and appearance before the Investigating Officer within ten days. The protection was made conditional, with automatic vacation on non-compliance, reflecting that temporary liberty may be balanced against the need to secure effective investigation. Case-Laws GST Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792721