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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        HC granted interim bail to petitioner arrested u/s 132(1)(c) CGST Act for alleged GST evasion by falsely claiming ITC. HC found no determination of tax liability by authorities to justify 'reasons to believe' for arrest at investigation stage. Despite powers u/s 69, continued detention wasn't warranted as petitioner cooperated and no risk of absconding. Bail granted with conditions.

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