https://www.taxtmi.com/caselaws?id=410832 Under the Assam Goods and Services Tax Act, 2017, the power of arrest under section 69 was treated as independent of assessment or adjudication proceedings, so completion of tax determination was not a pre-condition where the statutory threshold for arrest was met. On the materials collected, including alleged issuance of invoices without actual supply and documentary evidence of participation in evasion, the arrest was held not illegal. Bail was also refused because the alleged economic offence was serious, investigation was continuing, and release was considered likely to hamper evidence and further inquiry. en-us Fri, 06 Aug 2021 00:00:00 +0530 Tue, 10 Aug 2021 09:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410832 Under the Assam Goods and Services Tax Act, 2017, the power of arrest under section 69 was treated as independent of assessment or adjudication proceedings, so completion of tax determination was not a pre-condition where the statutory threshold for arrest was met. On the materials collected, including alleged issuance of invoices without actual supply and documentary evidence of participation in evasion, the arrest was held not illegal. Bail was also refused because the alleged economic offence was serious, investigation was continuing, and release was considered likely to hamper evidence and further inquiry. Case-Laws GST Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410832