Anticipatory Bail granted to person accused of non-payment of GST & non-filing of returns

Abdul Shaji Vs Commissioner of Central Tax And Central Excise (Kerala High Court) Conclusion: Anticipatory bail was granted to the person accused of non-payment of GST to the tune of Rs 17.53 Crores and non-filing of GSTR 3B returns as it was settled position that the applicant apprehending arrest need not be made an accused in a crime to seek the relief of anticipatory bail and it was sufficient in case he succeeded in establishing that his apprehension of arrest was reasonable. Held: Applicant apprehended arrest for an offence of alleged non payment of GST to the tune of Rs 1 7.53 Crores and...