https://www.taxtmi.com/caselaws?id=397505 Coercive arrest under the CGST framework requires credible material showing reasons to believe and a legally supportable link between the accused and the company's conduct of business. The Court found no documentary material establishing that the applicants were in charge of, or responsible for, the company's day-to-day affairs; an employee's statement alone was insufficient, and the applicants had resigned as directors long earlier. On that limited record, the arresting action was not adequately justified and bail was granted, with release ordered on bonds and stated conditions, without any finding on the merits of the alleged tax offence. en-us Tue, 18 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397505 Coercive arrest under the CGST framework requires credible material showing reasons to believe and a legally supportable link between the accused and the company's conduct of business. The Court found no documentary material establishing that the applicants were in charge of, or responsible for, the company's day-to-day affairs; an employee's statement alone was insufficient, and the applicants had resigned as directors long earlier. On that limited record, the arresting action was not adequately justified and bail was granted, with release ordered on bonds and stated conditions, without any finding on the merits of the alleged tax offence. Case-Laws GST Tue, 18 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397505