https://www.taxtmi.com/caselaws?id=795379 Anticipatory bail in an investigation alleging fraudulent input tax credit may be granted where arrest is not shown to be necessary for a fair investigation. GST arrest powers require objective reasons to believe based on tangible material; the seriousness of an economic offence alone does not justify curtailing personal liberty. Although tax adjudication and criminal investigation operate independently, custodial interrogation was not indispensable because documentary, financial and electronic material had been secured, the petitioners were identifiable, and no real risk of abscondence or evidence tampering was shown. Bail was granted subject to surrender, bonds, cooperation, travel restrictions and non-interference with evidence or witnesses. en-us Thu, 16 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795379 Anticipatory bail in an investigation alleging fraudulent input tax credit may be granted where arrest is not shown to be necessary for a fair investigation. GST arrest powers require objective reasons to believe based on tangible material; the seriousness of an economic offence alone does not justify curtailing personal liberty. Although tax adjudication and criminal investigation operate independently, custodial interrogation was not indispensable because documentary, financial and electronic material had been secured, the petitioners were identifiable, and no real risk of abscondence or evidence tampering was shown. Bail was granted subject to surrender, bonds, cooperation, travel restrictions and non-interference with evidence or witnesses. Case-Laws GST Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795379