The Karnataka High Court’s GST ruling adopts the Supreme Court’s “arrest is an exception” framework for offences up to seven years, but it goes further in emphasis by treating non‑requirement of custodial interrogation in GST cases up to five years as a strong—almost default—reason to grant anticipatory bail, whereas Supreme Court precedents treat that factor […]
The Karnataka HC ruled that taxpayers accused of GST offences with maximum punishment under five years need not face mandatory custodial interrogation, even in large fake ITC cases.
