Subject
Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017
Content
Hon’ble Supreme Court of India in its judgment dated 16 th August, 2021 in Criminal Appeal No. 838 of 2021, arising out of SLP (Cr1.) No. 5442/2021, has observed as follows: “We may note that personal liberty is an important aspect of our constitutional mandate. The occasion to arrest an accused during investigation arises when custodial investigation becomes ne…