https://www.taxtmi.com/caselaws?id=407412 Arrest under the CGST Act requires recorded reasons to believe not only that an offence has been committed, but also why arrest is necessary. On the facts, the accused had cooperated with summons, supplied information during investigation, and made a deposit without admitting liability; custodial detention was not shown to be required for investigation. General assertions of possible tampering or non-cooperation were insufficient. Bail was therefore granted, and continued arrest and custody were held unwarranted on the material before the Court, subject to conditions ensuring cooperation and protection of evidence and witnesses. en-us Thu, 06 May 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407412 Arrest under the CGST Act requires recorded reasons to believe not only that an offence has been committed, but also why arrest is necessary. On the facts, the accused had cooperated with summons, supplied information during investigation, and made a deposit without admitting liability; custodial detention was not shown to be required for investigation. General assertions of possible tampering or non-cooperation were insufficient. Bail was therefore granted, and continued arrest and custody were held unwarranted on the material before the Court, subject to conditions ensuring cooperation and protection of evidence and witnesses. Case-Laws GST Thu, 06 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407412