Goods and Service TaxArticle·20 August 2026
Summons is not Arrest
By J the App
Executive Summary
Does a GST summons mean you can seek anticipatory bail? Gauhati High Court says, not necessarily.
A Section 70 summons requiring appearance, a statement and documents does not, by itself, establish the apprehension of arrest required for pre-arrest protection under Section 482 of the BNSS.
The Court drew a clear line between investigation and arrest, and left the door open if that situation subsequently changes.
Domain | Indirect Tax | GST
The Position
A GST summons requiring a p...
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