https://www.taxtmi.com/caselaws?id=284594 The court held that the Senior Intelligence Officer lacked the authority to arrest the petitioners without the Commissioner's authorization based on "reasons to believe" under sections 69 and 70 of the Central Goods and Services Tax Act. The petitioners were directed to cooperate with the investigation but ensured no immediate arrest on the first day of appearance. The judgment emphasized adherence to statutory provisions and fair conduct in official actions. en-us Thu, 21 Feb 2019 00:00:00 +0530 Thu, 28 Nov 2019 10:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284594 The court held that the Senior Intelligence Officer lacked the authority to arrest the petitioners without the Commissioner's authorization based on "reasons to believe" under sections 69 and 70 of the Central Goods and Services Tax Act. The petitioners were directed to cooperate with the investigation but ensured no immediate arrest on the first day of appearance. The judgment emphasized adherence to statutory provisions and fair conduct in official actions. Case-Laws GST Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284594