https://www.taxtmi.com/caselaws?id=472395 Anticipatory bail in serious economic-offence investigations is exceptional and depends on the gravity of allegations, each accused's individual role, public interest, and the need for effective custodial interrogation. The alleged primary decision-maker, attributed overall control of the companies, acceptance of clandestine clearances, and responsibility for GST liability, was considered unsuitable for pre-arrest protection while the investigation continued. An ancillary field-level participant acting under that person's directions was treated differently because of the limited role and qualified for protection. Pre-arrest protection therefore turns on individual culpability and investigative necessity rather than identical treatment of all accused. en-us Sat, 07 Feb 2026 00:00:00 +0530 Fri, 09 Oct 2026 21:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472395 Anticipatory bail in serious economic-offence investigations is exceptional and depends on the gravity of allegations, each accused's individual role, public interest, and the need for effective custodial interrogation. The alleged primary decision-maker, attributed overall control of the companies, acceptance of clandestine clearances, and responsibility for GST liability, was considered unsuitable for pre-arrest protection while the investigation continued. An ancillary field-level participant acting under that person's directions was treated differently because of the limited role and qualified for protection. Pre-arrest protection therefore turns on individual culpability and investigative necessity rather than identical treatment of all accused. Case-Laws GST Sat, 07 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472395