The Supreme Court’s 2023 ruling in State of Gujarat v. Choodamani Parmeshwaran Iyer held that a person summoned under section 69 of the Central Goods and Services Tax Act, 2017 could not seek anticipatory bail under section 438 of the Code of Criminal Procedure (CrPC) at the summons stage. But that is not the complete current position: in 2025, the Supreme Court said anticipatory bail may be sought before an FIR where specific facts provide a reasonable basis to apprehend arrest, and said Choodamani should not be treated as binding on that principle.
What did the Supreme Court decide in Choodamani?
In The State of Gujarat Etc. v. Choodamani Parmeshwaran Iyer & Anr. Etc., Criminal Appeal Nos. 1963-64 of 2023, decided on 17 July 2023, the Supreme Court considered people summoned in an inquiry into alleged GST or service-tax liability who feared arrest. The Court held that a person summoned under section 69 of the CGST Act to give a statement could not invoke section 438 CrPC at the summons stage. The judgment’s headnote states: “However, at the stage of summons, the person summoned cannot invoke s.438, CrPC.” Read the Supreme Court’s 17 July 2023 judgment.
The Court identified the High Court’s power under Article 226 of the Constitution as a possible route to seek pre-arrest protection, while emphasizing that writ jurisdiction should be exercised sparingly. It set aside the High Court’s order and gave the respondents another opportunity to appear for statement recording. If they did not appear, the authority could proceed according to law. The judgment did not decide the merits of the alleged tax liability.
Does the 2023 ruling mean anticipatory bail is unavailable after any GST summons?
No. The 2023 holding concerned the summons-stage setting before the Court in that case. A later Supreme Court judgment materially qualifies how that proposition can be applied to anticipatory-bail requests made before an FIR.
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The 2025 clarification
In Radhika Agarwal v. Union of India and Others, 2025 INSC 272, decided on 27 February 2025, the Supreme Court said anticipatory bail is not available only after an FIR has been filed. It can be considered where specific, non-vague facts give a reasonable basis to apprehend arrest. In paragraph 70, the Court stated: “It is not essential that the application for anticipatory bail should be moved only after an FIR is filed, as long as facts are clear and there is a reasonable basis for apprehending arrest.” The Court expressly referred to Choodamani and another GST-context decision as contrary to that principle and said those decisions should not be treated as binding on it. Read the Supreme Court’s 27 February 2025 judgment.
| Decision | Context and proposition | What it means for a GST-summons question |
|---|---|---|
| State of Gujarat v. Choodamani Parmeshwaran Iyer, 17 July 2023 | Section 69 CGST summons for recording a statement; held section 438 CrPC could not be invoked at the summons stage in that setting, and discussed Article 226 protection. | Explains the 2023 ruling and its procedural context, but should not be read as a categorical bar to anticipatory bail before an FIR. |
| Radhika Agarwal v. Union of India, 27 February 2025 | Held that an FIR is not an indispensable prerequisite when specific facts provide a reasonable basis to apprehend arrest; identified Choodamani among contrary GST-context decisions not to be treated as binding on that principle. | Requires attention to the actual facts supporting the fear of arrest, rather than treating the mere absence of an FIR or presence of a summons as decisive. |
Can GST officers arrest someone after issuing a summons?
The two judgments do not establish that every summons leads to arrest, or that arrest is impossible once a summons has been issued. Choodamani addressed the availability of section 438 relief at the summons stage in the case before it; Radhika Agarwal addresses when anticipatory bail may be sought, including before an FIR, if the factual basis for apprehending arrest is clear and reasonable. Whether protection is justified depends on the circumstances and the applicable law, not simply on the fact that a summons exists.
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What should someone do after receiving a GST summons and fearing arrest?
A summons and a fear of arrest are not by themselves enough to determine what remedy applies. The relevant question under the 2025 clarification is whether concrete, specific facts—not a vague concern—provide a reasonable basis to apprehend arrest. The applicable statutory version, procedural transition rules, current precedent and the facts of the investigation may also matter.
- Read the summons carefully and identify the provision cited, the authority issuing it, the inquiry and the required appearance.
- Preserve the summons and related communications, and organize relevant records so the factual basis for any concern or response can be assessed.
- Obtain advice from a qualified lawyer familiar with criminal procedure and GST investigations before deciding whether to appear, seek protection or take another step.
- Do not assume that the 2023 decision automatically bars an application, or that the 2025 clarification guarantees relief in an individual case.
The judgments set out governing propositions, but they do not determine how every High Court will apply them to every investigation. A lawyer can assess the particular facts and current law; this article is general information, not individualized legal advice.
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