2026-VIL-78-SC
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SGST Supreme Court Cases

GST - Protective Order Against Arrest - Scope of Interim Relief after dismissal of Pre-Arrest Bail Application - Appellant was summoned under Section 70 of CGST Act, 2017 in connection with investigation into alleged wrongful availing and passing of Input Tax Credit. Appellant filed application for anticipatory bail before High Court which dismissed the application on ground that no order under Section 69 of CGST Act had been passed and therefore no apprehension of arrest could be established. However High Court while dismissing the application granted protection to appellant from arrest for a period of one week from date of intimation of order under Section 69 - Whether High Court can grant protective order against arrest while dismissing application for pre-arrest bail on ground that application is not maintainable - HELD - An interim relief can only be granted in aid of and as ancillary to the main relief sought in the proceedings. Once a Court finds that the main petition is not maintainable and dismisses it, the question of granting further or alternative interim relief does not arise. When an application for pre-arrest bail is dismissed on the ground that it is not maintainable or no apprehension of arrest exists, no interim protective order against arrest can be granted concurrently or subsequently as such relief would not be in aid of the main relief. The settled principle established in State of Orissa v. Madan Gopal Rungta that interim relief cannot be used as the sole or final relief when the main petition itself is dismissed remains applicable to cases of pre-arrest bail in criminal matters. Once the main application is dismissed, all interim reliefs granted during its pendency must also fall - The granting of protection from arrest for a specific period after dismissal of pre-arrest bail application is not permissible in law - The protective order granted by High Court is set aside - GST - Section 69 - Communication of Arrest Order – Commissioner did not pass any order under Section 69 of CGST Act at the time of pre-arrest bail application. Respondent contended that unless order under Section 69 is communicated to the accused he cannot apply for anticipatory bail and further that requirement of communication must be read into statute by extension of principles of natural justice and administrative action - Whether order passed under Section 69 of CGST Act must be communicated to the accused before arrest for him to seek anticipated bail and whether such communication is mandatory - HELD - An order under Section 69 of CGST Act is a sine qua non for maintaining application for anticipatory bail as it is the order that activates the alarm for apprehension of arrest and grants the status of accused to the person. The order must record reasons to believe that an offence under Section 132 of CGST Act has been committed. Such order being amenable to judicial review by Constitutional Courts must be capable of being challenged on settled principles of law. If the order is not communicated to the person sought to be arrested, he cannot apply for anticipated bail or challenge the order on its merits - Communication of the order would not obstruct the investigation but would reinforce the right of accused to seek anticipated bail - It would lead to an anomalous situation where accused can neither apply for anticipated bail till order is passed nor become aware of order to challenge it before appropriate forum if communication is not mandated. The order should be communicated through electronic means using email address and mobile number in addition to other modes permitted. Without such communication the question of arrest would not arise - The Commissioner is required to communicate the order under Section 69 of CGST Act to the respondent in the manner specified, whereafter he may pursue such remedy as advised - The criminal appeal stands disposed of
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