https://www.taxtmi.com/caselaws?id=413751 Under the Gujarat GST Act, the power of arrest under section 69 may be exercised by an officer acting under delegated authority, because the statutory scheme permits delegation and the authorised officer may form the required reasonable belief for action. The Court also noted that such arrest action is not dependent on prior adjudication of tax liability or on the FIR and CrPC steps relied on by the applicants, and rejected those objections. On the facts, involving alleged large-scale input tax credit fraud, numerous dummy firms, investigative non-cooperation, and the need for custodial interrogation, the Court declined anticipatory bail because the seriousness of the economic offence outweighed pre-arrest protection. en-us Thu, 14 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413751 Under the Gujarat GST Act, the power of arrest under section 69 may be exercised by an officer acting under delegated authority, because the statutory scheme permits delegation and the authorised officer may form the required reasonable belief for action. The Court also noted that such arrest action is not dependent on prior adjudication of tax liability or on the FIR and CrPC steps relied on by the applicants, and rejected those objections. On the facts, involving alleged large-scale input tax credit fraud, numerous dummy firms, investigative non-cooperation, and the need for custodial interrogation, the Court declined anticipatory bail because the seriousness of the economic offence outweighed pre-arrest protection. Case-Laws GST Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413751