Jharkhand HC Grants Anticipatory Bail To Agents In GST Non-Deposit Case, Saying Main Allegations Were Against Firm’s Proprietor

In this case, the Jharkhand High Court granted anticipatory bail to agents accused in a GST non-deposit case, noting that the main allegations were directed at the firm's proprietor, not the agents who executed the transactions. The Court observed that the agents were not core participants in billing and cash flow, and thus their custodial risk was low. The decision underscores the importance of distinguishing individual roles in financial non-compliance and aligning bail decisions with factual culpability. (Taxscan)