Supreme Relief To Businesses And Individuals As Supreme Court Allows Anticipatory Bail In GST, Customs Cases

The court clarified that amendments to the Customs Act and GST Act reflect a legislative intent to ensure a balanced approach in tax enforcement.

In a big relief to businesses and individuals, the Supreme Court on Thursday ruled that anticipatory bail can be granted to taxpayers in cases under the Goods and Services Tax (GST) and Customs laws, allowing them to seek protection even in the absence of a first information report (FIR).

The three judge bench–comprising Chief Justice Sanjiv Khanna, Justice MM Sundresh and Justice Bela M Trivedi emphasised that taxation laws should not be interpreted in a manner that curtails personal liberty unnecessarily.