https://www.taxtmi.com/highlights?id=104624 Interim protection from arrest cannot survive dismissal of an anticipatory-bail application as not maintainable, because interim relief must remain ancillary to a pending substantive proceeding. Under the GST arrest framework, a summons does not itself make a person an accused or create a legally sustainable apprehension of arrest. Arrest requires the Commissioner's reasoned authorisation based on reasons to believe that a specified offence has been committed. That authorisation must be communicated before arrest, enabling the affected person to pursue anticipatory bail, judicial review, or other available remedies. Communication is a statutory procedural safeguard, not residual bail protection after dismissal. en-us Tue, 06 Oct 2026 16:26:12 +0530 Tue, 06 Oct 2026 16:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104624 Interim protection from arrest cannot survive dismissal of an anticipatory-bail application as not maintainable, because interim relief must remain ancillary to a pending substantive proceeding. Under the GST arrest framework, a summons does not itself make a person an accused or create a legally sustainable apprehension of arrest. Arrest requires the Commissioner's reasoned authorisation based on reasons to believe that a specified offence has been committed. That authorisation must be communicated before arrest, enabling the affected person to pursue anticipatory bail, judicial review, or other available remedies. Communication is a statutory procedural safeguard, not residual bail protection after dismissal. Highlights GST Tue, 06 Oct 2026 16:26:12 +0530 https://www.taxtmi.com/highlights?id=104624