https://www.taxtmi.com/caselaws?id=798780 Anticipatory bail was unavailable where allegations prima facie indicated involvement in a conspiracy using forged invoices of non-existent firms, collecting tax without depositing it, and causing wrongful loss. Given the nascent investigation, custodial interrogation was considered necessary to establish the method of the alleged offences and the petitioner's connection with the fictitious firm. Pre-arrest bail remains an exceptional remedy requiring cautious exercise and exceptional circumstances, which were not established. The petitioner was therefore not entitled to anticipatory bail. en-us Tue, 08 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798780 Anticipatory bail was unavailable where allegations prima facie indicated involvement in a conspiracy using forged invoices of non-existent firms, collecting tax without depositing it, and causing wrongful loss. Given the nascent investigation, custodial interrogation was considered necessary to establish the method of the alleged offences and the petitioner's connection with the fictitious firm. Pre-arrest bail remains an exceptional remedy requiring cautious exercise and exceptional circumstances, which were not established. The petitioner was therefore not entitled to anticipatory bail. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798780