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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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