https://www.taxtmi.com/caselaws?id=760903 In a GST investigation, the Court recorded that the alleged fake input tax credit had not crossed the Rs. 500 lakhs threshold linked to criminal liability under Section 132(5) of the CGST Act, so there was no present apprehension of arrest. If arrest is later intended, the respondent must comply with CBIC Instruction No. 02/2022-23 and give the petitioner 48 hours' prior notice on his registered email. The petition was disposed of on these limited terms without adjudication on merits, and liberty was preserved for the petitioner to approach the Court again if required. en-us Wed, 13 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760903 In a GST investigation, the Court recorded that the alleged fake input tax credit had not crossed the Rs. 500 lakhs threshold linked to criminal liability under Section 132(5) of the CGST Act, so there was no present apprehension of arrest. If arrest is later intended, the respondent must comply with CBIC Instruction No. 02/2022-23 and give the petitioner 48 hours' prior notice on his registered email. The petition was disposed of on these limited terms without adjudication on merits, and liberty was preserved for the petitioner to approach the Court again if required. Case-Laws GST Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760903