Condition of pre-deposit for anticipatory bail in absence of final assessment not sustainable

Rajesh Kumar Dudani Vs State of Uttarakhand (Supreme Court of India) Supreme Court held that as there is no final assessment in fake invoice case made under GST Act, the appellant cannot be said to be under a legal liability. Accordingly, condition of pre-deposit for grant of anticipatory bail not imposable. Facts- This appeal arises out of judgment and order dated 22.09.2022 passed by High Court of Uttarakhand at Nainital rejecting the anticipatory bail of the appellant in connection with summons dated 12.05.2022 and 20.05.2022 issued by Deputy Commissioner State GST Dehradun under Section 70...