https://www.taxtmi.com/caselaws?id=799163 Anticipatory-bail jurisdiction extends to both the High Court and Court of Session, allowing an applicant to approach either forum where a direction refers to the "jurisdictional court". For alleged GST-evasion offences, the economic character of the accusation does not by itself require custody. Bail may be appropriate where the statutory punishment is limited, substantial documentary, financial and electronic material has been secured, the applicant has established business roots, cooperates with the investigation, and custodial interrogation is unnecessary. Protection from arrest remains subject to imposed safeguards, investigation and trial. en-us Fri, 31 Jul 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799163 Anticipatory-bail jurisdiction extends to both the High Court and Court of Session, allowing an applicant to approach either forum where a direction refers to the "jurisdictional court". For alleged GST-evasion offences, the economic character of the accusation does not by itself require custody. Bail may be appropriate where the statutory punishment is limited, substantial documentary, financial and electronic material has been secured, the applicant has established business roots, cooperates with the investigation, and custodial interrogation is unnecessary. Protection from arrest remains subject to imposed safeguards, investigation and trial. Case-Laws GST Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799163