📘 Road to Bail: A Journey through the Bail Jurisprudence in GST Era | 1st Edition (2021)
✒️ Authored by Ayush Jindal, this insightful work examines the evolving principles of bail under the GST regime, exploring critical questions about the role of arrest, constitutional validity, and procedural safeguards in economic offences. It addresses whether arrests are justified before exhausting statutory remedies, and discusses the balance between revenue protection and individual liberty.

📌 Key Highlights:

• ⚖️ Discusses whether courts should grant relief considering GST’s status as the largest tax reform in India’s history.

• 🔍 Evaluates the purpose of arrest—is it for revenue realisation or a broader objective?

• ❓ Considers if arrest is justified for departmental lapses.

• 🏛 Analyses whether arrests should be made pending the Supreme Court’s decision on constitutional validity.

• 📜 Detailed review of general principles of bail in economic offences.

• 📚 Compilation of Supreme Court and High Court judgments on coercive action, grant, and rejection of bail under GST law.

📂 Table of Contents:
1️⃣ A Look into the GST Act
2️⃣ General Principles of Bail in Economic Offences
3️⃣ Judgements on No Coercive Action & Bail Decisions
4️⃣ Supreme Court on the CGST Act, 2017
5️⃣ High Courts
6️⃣ Conclusion