https://www.taxtmi.com/caselaws?id=400285 Section 69 of the CGST Act authorises arrest on the Commissioner's reason to believe, based on credible material, that a specified offence under section 132 has been committed, and that power is not dependent on prior adjudication or final assessment of tax liability. The recorded reasons must exist in the file and have a rational nexus to relevant material, but full disclosure of those reasons to the proposed arrestee is not mandatory in every case. GST officers are not police officers, and the CrPC does not apply in full to GST arrests. Constitutional safeguards, including communication of grounds of arrest and a proper arrest memo, remain applicable. en-us Tue, 20 Oct 2020 00:00:00 +0530 Fri, 21 Mar 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400285 Section 69 of the CGST Act authorises arrest on the Commissioner's reason to believe, based on credible material, that a specified offence under section 132 has been committed, and that power is not dependent on prior adjudication or final assessment of tax liability. The recorded reasons must exist in the file and have a rational nexus to relevant material, but full disclosure of those reasons to the proposed arrestee is not mandatory in every case. GST officers are not police officers, and the CrPC does not apply in full to GST arrests. Constitutional safeguards, including communication of grounds of arrest and a proper arrest memo, remain applicable. Case-Laws GST Tue, 20 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400285