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    <title>2026 (9) TMI 397 - RAJASTHAN HIGH COURT</title>
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    <description>Interim protection from arrest in a GST investigation was granted pending interrogation, subject to the petitioner appearing before the Investigating Officer. Relevant considerations included the petitioner&#039;s claimed resignation before the alleged transactions, the absence of notice identifying him as an accused, the documentary nature of the material, and willingness to cooperate. The investigating side indicated that arrest could not be made under the notices issued to the petitioner. Further time was allowed for a response before the next hearing.</description>
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      <description>Interim protection from arrest in a GST investigation was granted pending interrogation, subject to the petitioner appearing before the Investigating Officer. Relevant considerations included the petitioner&#039;s claimed resignation before the alleged transactions, the absence of notice identifying him as an accused, the documentary nature of the material, and willingness to cooperate. The investigating side indicated that arrest could not be made under the notices issued to the petitioner. Further time was allowed for a response before the next hearing.</description>
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