https://www.taxtmi.com/caselaws?id=404270 Section 69 of the CGST Act permits arrest only where the Commissioner has concrete, objective reasons to believe that a specified offence under section 132 has been committed; the threshold is not met by a routine recitation of statutory language. Here, the record showed the petitioner had cooperated with summons, while no specific material indicated tampering with evidence, influencing witnesses, evasion of investigation, or risk of absconding, so the arrest was held unsupported by sufficient factual basis. Applying settled bail factors under Article 226, the Court found continued detention unnecessary in light of cooperation, the pre-trial stage, and the absence of a prior complaint or FIR, and directed release on bail subject to conditions. en-us Mon, 15 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404270 Section 69 of the CGST Act permits arrest only where the Commissioner has concrete, objective reasons to believe that a specified offence under section 132 has been committed; the threshold is not met by a routine recitation of statutory language. Here, the record showed the petitioner had cooperated with summons, while no specific material indicated tampering with evidence, influencing witnesses, evasion of investigation, or risk of absconding, so the arrest was held unsupported by sufficient factual basis. Applying settled bail factors under Article 226, the Court found continued detention unnecessary in light of cooperation, the pre-trial stage, and the absence of a prior complaint or FIR, and directed release on bail subject to conditions. Case-Laws GST Mon, 15 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404270