https://www.taxtmi.com/caselaws?id=451187 Under the CGST Act, proceedings for alleged fraudulent input tax credit and fake invoicing may continue alongside assessment, and the absence of a completed assessment or notice under section 74 does not by itself bar prosecution. However, arrest under section 69 must still rest on recorded reasons to believe, supported by a rational need for custody. Where the accused has already joined inquiry, statements have been recorded, and the arrest record does not explain why detention is necessary, continued custody is unwarranted. The analysis also distinguishes summons-based inquiry from proof of guilt at the investigation stage. en-us Tue, 19 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451187 Under the CGST Act, proceedings for alleged fraudulent input tax credit and fake invoicing may continue alongside assessment, and the absence of a completed assessment or notice under section 74 does not by itself bar prosecution. However, arrest under section 69 must still rest on recorded reasons to believe, supported by a rational need for custody. Where the accused has already joined inquiry, statements have been recorded, and the arrest record does not explain why detention is necessary, continued custody is unwarranted. The analysis also distinguishes summons-based inquiry from proof of guilt at the investigation stage. Case-Laws GST Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451187