https://www.taxtmi.com/caselaws?id=448978 Arrest under Section 69 of the CGST Act requires the Commissioner's reasons to believe, based on material, showing a rational nexus with the alleged Section 132 offence and the necessity of arrest, not mere suspicion. The Bombay HC held that GST arrests are subject to the same liberty safeguards recognised in Arnesh Kumar and Satender Kumar Antil, and that the special statute does not dispense with the need to justify custodial detention. On the facts, the investigation was substantially complete, the applicant had been examined, and partial payment had been made, so continued custody was unnecessary and bail was granted on conditions. en-us Thu, 25 Jan 2024 00:00:00 +0530 Tue, 23 Sep 2025 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448978 Arrest under Section 69 of the CGST Act requires the Commissioner's reasons to believe, based on material, showing a rational nexus with the alleged Section 132 offence and the necessity of arrest, not mere suspicion. The Bombay HC held that GST arrests are subject to the same liberty safeguards recognised in Arnesh Kumar and Satender Kumar Antil, and that the special statute does not dispense with the need to justify custodial detention. On the facts, the investigation was substantially complete, the applicant had been examined, and partial payment had been made, so continued custody was unnecessary and bail was granted on conditions. Case-Laws GST Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448978