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Supreme Court of India· 12 August 2026

Is an order passed by the Commissioner under Section 69 of the CGST Act authorising arrest a necessary precondition for a person to maintain an application seeking anticipatory bail?

UNION OF INDIA v. SUNIL BIYANI
2026 INSC 849
Coram: Dipankar Datta; Sheel Nagu
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Answer

Yes. An order under Section 69 of the CGST Act would be a sine qua non to maintain an application seeking anticipatory bail, since it is only once the Commissioner records 'reasons to believe' and passes such an order that the alarm is activated and the person becomes an accused open to arrest, thereby acquiring the right to seek pre-arrest bail.

Headnote

Central Goods and Services Tax Act, 2017 — s.69 — Anticipatory bail — Sine qua non — Communication of order — Constitution of India — Article 226 — Interim relief — Ancillary to main relief — Code of Criminal Procedure, 1973 — s.438 — Constitution of India — Article 226 — Interim relief only ancillary to main relief — Extended to pre-arrest bail — Held: It is a settled position of law that a petition under Article 226 of the Constitution cannot be used for the sole purpose of granting interim relief when the petition itself is held not maintainable, since an interim relief can only be granted in aid of and ancillary to the main relief; supplanting this principle to applications seeking pre-arrest bail, while dismissing such a petition on the ground that it is not maintainable, the High Court or the Sessions Court cannot extend or grant protection in the nature of interim relief that could be granted during the pendency of the application. (¶8, 9, 10, 11, 12) Central Goods and Services Tax Act, 2017 — s.69 — Order authorising arrest, sine qua non for anticipatory bail — Must be communicated — Held further: An order under Section 69 of the CGST Act authorising arrest is a sine qua non to maintain an application seeking anticipatory bail, since it is only upon such an order being passed that the person becomes an accused open to arrest; by extension of the principles of natural justice and fairness in administrative action, communication of such an order to the person sought to be arrested must be read into the statute as mandatory, failing which a catch-22 situation would arise where the accused can neither apply for anticipatory bail nor become aware of the order to challenge it. (¶16, 17, 18, 21, 22) Code of Criminal Procedure, 1973 — s.438 — Personal liberty — Restrictions not to be read in — Held further: Since denial of bail amounts to deprivation of personal liberty, courts must lean against the imposition of unnecessary restrictions on the scope of Section 438 that are not found in the provision itself, as an over-generous infusion of constraints not contemplated by the legislature would make the provision constitutionally vulnerable, the right to personal freedom not being made to depend on compliance with unreasonable restrictions. (¶19)

In the Court's own words
Paragraph 15Sub-section (1) of Section 69 grants the Commissioner the power to authorise any officer to arrest a person. Such order must, as prescribed, be preceded by “reasons to believe”. Such reasons in turn, must refer to the material and evidence underlying such opinion and evince application of mind. These are, among others, the stipulations laid down in Radhika Agarwal (supra).
Paragraph 16According to Mr. Agarwal, learned senior counsel for the respondent, what necessarily follows is that until and unless an order under Section 69 of the CGST Act is passed by the Commissioner recording the “reasons to believe” that an offence under Section 132 of the CGST Act has been committed, no alarm is activated and there cannot be any apprehension of arrest by the person summoned. In other words, once the Commissioner concludes that there are “reasons to believe” that any offence of the nature stated in Section 69 has been committed warranting an arrest and an order to that effect is passed, the alarm is activated and the person (alleged to be the offender, whose arrest is authorised) becomes an accused who is open to be arrested and, thus, acquiring the right to seek pre-arrest bail. Consequently, an order under Section 69 of the CGST Act would be a sine qua non to maintain an application seeking such bail.
Acts & Sections
s.69 Central Goods and Services Tax Act, 2017s.70 Central Goods and Services Tax Act, 2017s.132 Central Goods and Services Tax Act, 2017Rule 8 Central Goods and Service Tax Rules, 2017Article 226 Constitution of IndiaArticle 20(3) Constitution of IndiaArticle 21 Constitution of Indias.438 Code of Criminal Procedure, 1973

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Also decided in this judgment
Can a High Court, while dismissing an application seeking pre-arrest bail on the ground that it is not maintainable, simultaneously grant protection from arrest in the nature of interim relief for a specified period?Is the Commissioner required to communicate an order passed under Section 69 of the CGST Act to the person sought to be arrested before the arrest is effected?Under Section 438 of the Code of Criminal Procedure, 1973, what approach must courts adopt while interpreting restrictions on the grant of anticipatory bail?
Plain-language answer prepared by the LexStreak Editorial Desk — verify against the judgment. Source: Supreme Court of India. Corrections