https://www.taxtmi.com/caselaws?id=363281 Arrest under section 69 of the CGST Act is treated as valid where the authorised officer forms a bona fide reasonable belief on relevant investigative material, and the statute does not require a particular format for recording that belief. The Calcutta HC note further indicates that empowerment of DGGSTI officers supported the arrest action. On bail, the court weighed the alleged fake invoice operation, the stage of investigation, the risk of tampering, the fiscal character of the statute, and the claimed expiry of the section 167(2) CrPC period. Bail was ultimately granted on stringent conditions, while the arrest challenge was rejected. en-us Mon, 09 Jul 2018 00:00:00 +0530 Wed, 26 Feb 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363281 Arrest under section 69 of the CGST Act is treated as valid where the authorised officer forms a bona fide reasonable belief on relevant investigative material, and the statute does not require a particular format for recording that belief. The Calcutta HC note further indicates that empowerment of DGGSTI officers supported the arrest action. On bail, the court weighed the alleged fake invoice operation, the stage of investigation, the risk of tampering, the fiscal character of the statute, and the claimed expiry of the section 167(2) CrPC period. Bail was ultimately granted on stringent conditions, while the arrest challenge was rejected. Case-Laws GST Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363281