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GST - Highlights / Catch Notes

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Grant of anticipatory bail - GST evasion - The applicant has not ...


Court Grants Anticipatory Bail in GST Evasion Case, Citing Article 21's Right to Personal Liberty and Section 438.

January 7, 2021

Case Laws     GST     HC

Grant of anticipatory bail - GST evasion - The applicant has not given any statement in inquiry till date due to fear of arrest. The personal liberty guaranteed under Article 21 of the Constitution of India is a fundamental right and in every case, arrest is not necessary. Under Section 438 Cr.P.C., where the implication of a person is for a non-bailable offence, he can apply for anticipatory bail - If the applicant cooperates with the inquiry, there is no requirement of his arrest - The applicant shall be enlarged on anticipatory bail for a period of six weeks or till the inquiry is concluded by the Proper Officer - HC

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