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HomeGSTAnticipatory Bail Without FIR Permissible Under GST & Customs Act: Supreme Court

Anticipatory Bail Without FIR Permissible Under GST & Customs Act: Supreme Court

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In a landmark verdict, the Supreme Court has ruled that individuals facing potential arrest under the Goods and Services Tax (GST) Act and the Customs Act can seek anticipatory bail, even if no FIR has been registered.

A bench led by Chief Justice Sanjiv Khanna, along with Justices MM Sundresh and Bela M Trivedi, delivered the judgment, affirming that provisions of the Code of Criminal Procedure (CrPC) and its successor, the Bharatiya Nagarik Suraksha Sanhita (BNSS), apply to GST and Customs cases.

This decision comes in response to multiple petitions, including a lead plea filed by Radhika Agarwal in 2018, challenging the penal provisions under these laws.

The historic ruling is expected to have significant implications for businesses and individuals involved in GST and customs disputes. The detailed judgment is awaited.

Case Details

Case Title: Radhika Agarwal v. Union of India and Ors.

Case No. : W.P.(Crl.) No. 336/2018 (and connected matters).

Read More: No Service Tax On E-Governance, E-Sewa Services Outsourced By Govt.: CESTAT

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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