https://www.taxtmi.com/caselaws?id=378876 Article 226 writ jurisdiction may be invoked for pre-arrest protection against action under Section 69 of the CGST Act, although it must be exercised sparingly and does not displace the statutory arrest power. The protective principles underlying Sections 41 and 41A CrPC may inform arrest under Section 69, but the arrest authorisation is not invalid merely because the recorded reasons to believe are not set out on its face if they are kept in the file. Arrest may also be justified before assessment or adjudication where allegations disclose fraudulent input tax credit and circular trading, and the possibility of compounding does not by itself bar arrest. en-us Thu, 18 Apr 2019 00:00:00 +0530 Thu, 07 May 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378876 Article 226 writ jurisdiction may be invoked for pre-arrest protection against action under Section 69 of the CGST Act, although it must be exercised sparingly and does not displace the statutory arrest power. The protective principles underlying Sections 41 and 41A CrPC may inform arrest under Section 69, but the arrest authorisation is not invalid merely because the recorded reasons to believe are not set out on its face if they are kept in the file. Arrest may also be justified before assessment or adjudication where allegations disclose fraudulent input tax credit and circular trading, and the possibility of compounding does not by itself bar arrest. Case-Laws GST Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378876