https://www.taxtmi.com/caselaws?id=471484 Regular bail in GST-evasion allegations carrying imprisonment up to five years requires compliance with the arrest safeguards under the Bharatiya Nagarik Suraksha Sanhita, 2023. A notice is required unless the arresting authority records written reasons satisfying the statutory arrest conditions. Summons issued under the CGST Act do not replace those safeguards, as the GST framework does not exclude applicable criminal-procedure protections. Where no material-based written reasons establish risks of evidence tampering or witness influence, and relevant evidence is documentary and already with investigators, custodial interrogation is unnecessary; statements may be secured through bail conditions. en-us Fri, 24 Oct 2025 00:00:00 +0530 Fri, 04 Sep 2026 20:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471484 Regular bail in GST-evasion allegations carrying imprisonment up to five years requires compliance with the arrest safeguards under the Bharatiya Nagarik Suraksha Sanhita, 2023. A notice is required unless the arresting authority records written reasons satisfying the statutory arrest conditions. Summons issued under the CGST Act do not replace those safeguards, as the GST framework does not exclude applicable criminal-procedure protections. Where no material-based written reasons establish risks of evidence tampering or witness influence, and relevant evidence is documentary and already with investigators, custodial interrogation is unnecessary; statements may be secured through bail conditions. Case-Laws GST Fri, 24 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471484