https://www.taxtmi.com/caselaws?id=440735 The SC held that GST authorities possess statutory power to arrest persons under Section 69 of CGST Act 2017, and writ courts should ordinarily not interfere with such powers. The Court clarified that persons summoned under Section 69 cannot invoke Section 438 CrPC for anticipatory bail as no FIR is registered at the summons stage. However, protection against pre-trial arrest can be sought through HC under Article 226. The respondents were given one final opportunity to appear before authorities for statement recording, failing which authorities may proceed as per law. The appeal was allowed. en-us Mon, 17 Jul 2023 00:00:00 +0530 Wed, 30 Apr 2025 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440735 The SC held that GST authorities possess statutory power to arrest persons under Section 69 of CGST Act 2017, and writ courts should ordinarily not interfere with such powers. The Court clarified that persons summoned under Section 69 cannot invoke Section 438 CrPC for anticipatory bail as no FIR is registered at the summons stage. However, protection against pre-trial arrest can be sought through HC under Article 226. The respondents were given one final opportunity to appear before authorities for statement recording, failing which authorities may proceed as per law. The appeal was allowed. Case-Laws GST Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440735