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    Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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      Arrest under the Central Goods and Services Tax Act requires an...

      Arrest authorisation under GST law is required before anticipatory bail can be considered, with limited interim protection available.

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      GSTJuly 16, 2026Case LawsHC
      Arrest under the Central Goods and Services Tax Act requires an order authorising arrest under section 69. Where no such order has been passed, an anticipatory bail application cannot be entertained at that stage. The application was disposed of, while granting limited protection from arrest for one week after the applicant is informed that an order under section 69 has been issued.

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      ActsIncome Tax