https://www.taxtmi.com/article/detailed?id=9581 The High Court held that registration of an FIR is not a precondition for arrest under the CGST Act; where the Commissioner has reason to believe an offence under Section 132 has been committed, arrest may be authorized independently of assessment. The Court found prima facie evidence of fraudulent availment and transmission of input tax credit, failure to produce e way bills, transport and payment proofs, and noncompliance with summons. Consequently, anticipatory bail for the principal accused was refused while limited pre arrest relief was granted to a dormant partner subject to bond and compliance conditions. en-us Fri, 11 Dec 2020 11:53:09 +0530 Fri, 11 Dec 2020 11:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9581 The High Court held that registration of an FIR is not a precondition for arrest under the CGST Act; where the Commissioner has reason to believe an offence under Section 132 has been committed, arrest may be authorized independently of assessment. The Court found prima facie evidence of fraudulent availment and transmission of input tax credit, failure to produce e way bills, transport and payment proofs, and noncompliance with summons. Consequently, anticipatory bail for the principal accused was refused while limited pre arrest relief was granted to a dormant partner subject to bond and compliance conditions. Articles Goods and Services Tax - GST Fri, 11 Dec 2020 11:53:09 +0530 https://www.taxtmi.com/article/detailed?id=9581