https://www.taxtmi.com/article/detailed?id=9638 Arrest powers under GST require a reason to believe grounded in objective, recorded material; belief must be based on relevant information or documents, not mere suspicion, and while courts generally do not re-assess adequacy, they will strike down beliefs unsupported by any material or that are arbitrary or whimsical. en-us Fri, 22 Jan 2021 10:24:57 +0530 Fri, 22 Jan 2021 10:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9638 Arrest powers under GST require a reason to believe grounded in objective, recorded material; belief must be based on relevant information or documents, not mere suspicion, and while courts generally do not re-assess adequacy, they will strike down beliefs unsupported by any material or that are arbitrary or whimsical. Articles Goods and Services Tax - GST Fri, 22 Jan 2021 10:24:57 +0530 https://www.taxtmi.com/article/detailed?id=9638