https://www.taxtmi.com/caselaws?id=797035 Pre-arrest bail protection is ancillary to the substantive application and cannot continue or be granted after that application is dismissed as not maintainable; mere summons under the CGST Act does not make a person an accused. The protective direction against arrest was therefore invalid. An arrest authorisation under Section 69 of the CGST Act, based on the Commissioner's reasons to believe, must be communicated to the person sought to be arrested before arrest. Communication enables anticipatory bail and judicial review of the authorisation and reasons, and may be made electronically without obstructing investigation. en-us Wed, 12 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797035 Pre-arrest bail protection is ancillary to the substantive application and cannot continue or be granted after that application is dismissed as not maintainable; mere summons under the CGST Act does not make a person an accused. The protective direction against arrest was therefore invalid. An arrest authorisation under Section 69 of the CGST Act, based on the Commissioner's reasons to believe, must be communicated to the person sought to be arrested before arrest. Communication enables anticipatory bail and judicial review of the authorisation and reasons, and may be made electronically without obstructing investigation. Case-Laws GST Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797035