Anticipatory Bail Granted Due to Documentary Nature of GST Investigation

Mohd. Farhan Vs State of Chhattisgarh (Chhattisgarh High Court) The Chhattisgarh High Court considered a first anticipatory bail application filed under Section 482 of the Bhartiya Nagarik Suraksha Sanhita, 2023, by an applicant apprehending arrest in connection with a GST-related offence registered as Crime No. DCST/BIU/NRD/02/2025. The crime was registered at the State Tax Department’s BIU Police Station, Naya Raipur, for alleged offences under Sections 67 and 132 of the CGST/CGGST Act, 2017. According to the prosecution, officers of the CGST Department conducted a search under Section 67 ...