https://www.taxtmi.com/caselaws?id=800432 Anticipatory bail under the CGST Act is not maintainable merely because summons have been issued under section 70. Such summons do not designate the recipient as an accused or independently create a sustainable apprehension of arrest. Pre-arrest protection requires an arrest-authorisation order under section 69, based on reasons to believe and communicated to the affected person. Searches, continuing investigation, or the prospect of a future arrest do not replace that prerequisite; applications without it are premature. en-us Tue, 08 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800432 Anticipatory bail under the CGST Act is not maintainable merely because summons have been issued under section 70. Such summons do not designate the recipient as an accused or independently create a sustainable apprehension of arrest. Pre-arrest protection requires an arrest-authorisation order under section 69, based on reasons to believe and communicated to the affected person. Searches, continuing investigation, or the prospect of a future arrest do not replace that prerequisite; applications without it are premature. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800432