GST offences below the statutory threshold are non-cognizable and bailable, defeating anticipatory bail on arrest apprehension.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GST offences involving liability below the statutory threshold are treated as non-cognizable and bailable under Section 132 of the CGST/CGGST Act, 2017. The High Court noted that the proceedings against the applicant related to a GST liability of less than Rs. 5 crore and held that, on that basis, the alleged offence did not justify an apprehension of arrest. The plea for anticipatory bail under Section 482 BNSS was therefore found to be without merit and was rejected.....