https://www.taxtmi.com/caselaws?id=313191 For arrest-related action under Section 69(1) of the CGST Act, the safeguards in Sections 41 and 41A of the CrPC remain relevant, but a formal Section 41A notice is not an automatic mandatory precondition merely because arrest is contemplated. The text distinguishes Section 69(1), which uses the phrase "reasons to believe," from Section 41A(3), which refers to reasons being recorded, and treats that difference as material to the procedural requirement. Compliance with Section 41A was therefore not held mandatory for action under Section 69(1), while the authority's power to proceed in accordance with law, including arrest if warranted, was left open. en-us Mon, 11 Sep 2023 00:00:00 +0530 Wed, 06 Aug 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313191 For arrest-related action under Section 69(1) of the CGST Act, the safeguards in Sections 41 and 41A of the CrPC remain relevant, but a formal Section 41A notice is not an automatic mandatory precondition merely because arrest is contemplated. The text distinguishes Section 69(1), which uses the phrase "reasons to believe," from Section 41A(3), which refers to reasons being recorded, and treats that difference as material to the procedural requirement. Compliance with Section 41A was therefore not held mandatory for action under Section 69(1), while the authority's power to proceed in accordance with law, including arrest if warranted, was left open. Case-Laws GST Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313191