Telangana High Court
For assessee
Sandeep Kumar Goel v. Union of India
Where designated partners of LLP were accused of availing fraudulent ITC with alleged fake suppliers and department sought arrest for custodial interrogation despite all documents being in custody of authority and no real risk of abscondence or tampering of evidences, since petitioner was cooperating, arrest was not warranted at this stage and anticipatory bail was to be granted subject to stringent conditions