https://www.taxtmi.com/caselaws?id=405213 Section 69 CGST arrest requires the Commissioner to have reasons to believe that a specified offence has been committed and that arrest is necessary. The HC noted that the petitioners had repeatedly appeared before investigators, their statements were recorded, and there was no demonstrated attempt to tamper with evidence or influence witnesses. Mere apprehension of future interference was insufficient to justify continued custody, especially where there was no prior formal accusation in the form of an FIR or complaint. On those facts, the arrest and detention were held unjustified and release was directed on conditions. en-us Thu, 11 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405213 Section 69 CGST arrest requires the Commissioner to have reasons to believe that a specified offence has been committed and that arrest is necessary. The HC noted that the petitioners had repeatedly appeared before investigators, their statements were recorded, and there was no demonstrated attempt to tamper with evidence or influence witnesses. Mere apprehension of future interference was insufficient to justify continued custody, especially where there was no prior formal accusation in the form of an FIR or complaint. On those facts, the arrest and detention were held unjustified and release was directed on conditions. Case-Laws GST Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405213