https://www.taxtmi.com/caselaws?id=447053 In serious GST evasion matters, arrest under the GST law is not contingent on completion of assessment proceedings. The Court stated that Section 132 offences may justify arrest under Section 69 when the statutory conditions are satisfied and custody is necessary to secure a fair investigation, prevent tampering with evidence, and avoid influence over witnesses. On the facts, alleged suppression of turnover, seizure of business records, and the early stage of investigation supported continued custody. Bail was therefore declined and release was refused at that stage. en-us Tue, 12 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447053 In serious GST evasion matters, arrest under the GST law is not contingent on completion of assessment proceedings. The Court stated that Section 132 offences may justify arrest under Section 69 when the statutory conditions are satisfied and custody is necessary to secure a fair investigation, prevent tampering with evidence, and avoid influence over witnesses. On the facts, alleged suppression of turnover, seizure of business records, and the early stage of investigation supported continued custody. Bail was therefore declined and release was refused at that stage. Case-Laws GST Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447053