https://www.taxtmi.com/caselaws?id=442373 A writ of mandamus under Article 226 to restrain arrest in a GST investigation was not warranted where Section 69 of the Central Goods and Services Tax Act, 2017 already required statutory safeguards, including reasons to believe and communication of grounds of arrest. On the facts, the department had not moved for arrest and there was no concrete apprehension justifying exceptional pre-arrest interference. The petition was therefore held premature and untenable, and judicial restraint was declined because the statutory framework itself provided protection before arrest. en-us Wed, 23 Aug 2023 00:00:00 +0530 Sat, 31 Jan 2026 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442373 A writ of mandamus under Article 226 to restrain arrest in a GST investigation was not warranted where Section 69 of the Central Goods and Services Tax Act, 2017 already required statutory safeguards, including reasons to believe and communication of grounds of arrest. On the facts, the department had not moved for arrest and there was no concrete apprehension justifying exceptional pre-arrest interference. The petition was therefore held premature and untenable, and judicial restraint was declined because the statutory framework itself provided protection before arrest. Case-Laws GST Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442373