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GST - Highlights / Catch Notes

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

GST

January 7, 2021

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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