Anticipatory bail allowed in GST, Customs cases even without FIR: SC

New Delhi: In a landmark ruling, the Supreme Court has held that individuals facing possible arrest under the Goods and Services Tax (GST) and Customs Acts can seek anticipatory bail, even if no First Information Report (FIR) has been registered. The verdict clarifies that the provisions of anticipatory bail under the Code of Criminal Procedure (CrPC) and the newly enacted Bharatiya Nagarik Suraksha Sanhita (BNSS) extend to these laws.

A bench comprising Chief Justice Sanjiv Khanna and Justices MM Sundresh and Bela M Trivedi delivered the judgment on Thursday. The verdict had been reserved on May 16 last year after hearing multiple petitions challenging the penal provisions of the Customs Act and GST Act for allegedly being incompatible with CrPC and the Constitution.

While pronouncing the ruling, the Chief Justice of India (CJI) emphasized that individuals subjected to proceedings under the GST and Customs Acts are entitled to the protection of anticipatory bail, reinforcing that the provisions of CrPC and BNSS apply to these cases.

The judgment is expected to have significant legal implications for businesses and individuals involved in tax-related proceedings. The detailed reasoning behind the decision is awaited.

The lead petition in the case was filed in 2018 by Radhika Agarwal, challenging the applicability of punitive provisions under these tax laws.

With PTI inputs