Accused under GST and Custom Act are entitled to anticipatory bail

In an important judgement, the Supreme court on Thursday held that persons accused under the Central Goods and Services Tax (CGST) Act and the Customs Act would be entitled to the same protections as available under the criminal code including anticipatory bail even in the absence of an FIR.

- PARMOD KUMAR

A bench comprising Chief Justice Sanjiv Khanna, Justice M.M. Sundresh and Justice Bela M. Trivedi clarified that the safeguards provided by the Code of Criminal Procedure (CrPC), 1973, now replaced by the Bharatiya Nagarik Suraksha Sanhita (BNSS), applies to arrests under the tax laws.