Blog No. 1: Arrest under GST

We are aware with various stages of Bail, i) Anticipatory Bail, ii) Regular Bail and iii) Default Bail. As a result of epidemic caused by COVID-19 disease, apex court as well as High Court’s has given directions/guidelines to release accused who has already been sentenced for a crime to be released on PAROLE but the question arises, – what would happen to those who have been arrested or taken into judicial custody and are at the stage prior to conviction?


Analysing few decisions under GST law, it appears that said persons are being released on interim bail which is neither a regular bail nor a default bail (of course). However, the officers are not absolved of their responsibility to file chargesheet within 60 days. In case the same is not filed, it may lead to release of person on Default Bail.
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