Telangana High Court clarifies that anticipatory bail under Section 438 CrPC cannot be invoked merely upon receiving GST summons, though writ remedies remain.
The Supreme Court dismissed the Revenue's SLP, upholding the Bombay High Court ruling that income tax reopening solely for document verification is invalid.
Telangana High Court grants anticipatory bail, holding that ongoing investigation alone without a direct money trail does not justify custodial interrogation.
Supreme Court clarifies that a fraudulent CIRP admission can be recalled, while the NCLT must independently evaluate whether the process should continue.