https://www.taxtmi.com/highlights?id=103871 For anticipatory bail, the expression "jurisdictional Court" includes both the High Court and the Court of Session, allowing applicants to choose either forum rather than requiring an approach to the Principal Sessions Court. In alleged GST evasion, custodial interrogation was not considered necessary where the maximum punishment was five years, the offences were compoundable, documentary and digital evidence was substantially secured by authorities, and the applicants had business roots and agreed to cooperate. Anticipatory bail was granted subject to conditions including deposit, passport surrender, reporting requirements, bonds, and continued cooperation with the investigation. en-us Thu, 17 Sep 2026 07:52:26 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103871 For anticipatory bail, the expression "jurisdictional Court" includes both the High Court and the Court of Session, allowing applicants to choose either forum rather than requiring an approach to the Principal Sessions Court. In alleged GST evasion, custodial interrogation was not considered necessary where the maximum punishment was five years, the offences were compoundable, documentary and digital evidence was substantially secured by authorities, and the applicants had business roots and agreed to cooperate. Anticipatory bail was granted subject to conditions including deposit, passport surrender, reporting requirements, bonds, and continued cooperation with the investigation. Highlights GST Thu, 17 Sep 2026 07:52:26 +0530 https://www.taxtmi.com/highlights?id=103871