https://www.taxtmi.com/caselaws?id=405213 The court granted bail to the petitioners who were arrested under Section 69 of the CGST Act for alleged tax credit fraud. The court emphasized procedural safeguards and the revenue collection objective of the CGST Act, directing the petitioners' release due to lack of justification for arrest, cooperation with authorities, and absence of evidence tampering. The court highlighted the necessity of "reasons to believe" for arrest under Section 69, releasing the petitioners on bail with specified conditions. en-us Thu, 11 Mar 2021 00:00:00 +0530 Thu, 29 Jul 2021 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405213 The court granted bail to the petitioners who were arrested under Section 69 of the CGST Act for alleged tax credit fraud. The court emphasized procedural safeguards and the revenue collection objective of the CGST Act, directing the petitioners' release due to lack of justification for arrest, cooperation with authorities, and absence of evidence tampering. The court highlighted the necessity of "reasons to believe" for arrest under Section 69, releasing the petitioners on bail with specified conditions. Case-Laws GST Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405213