https://www.taxtmi.com/caselaws?id=769368 HC granted bail to petitioner arrested under CGST Act Section 132(1)(c) for alleged fraudulent ITC claims through fake invoices. Court held that CGST authorities must conduct proper inquiry and provide hearing opportunity before arrest, as no prior adjudication or quantified demand under Section 74 existed. Arrest was deemed disproportionate and unjustified without judicial warrant or formal complaint. Petitioner released on bail with two sureties of Rs. 10,000 each, considering cooperation with authorities, business establishment preventing absconding, and no evidence tampering risk. en-us Thu, 17 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769368 HC granted bail to petitioner arrested under CGST Act Section 132(1)(c) for alleged fraudulent ITC claims through fake invoices. Court held that CGST authorities must conduct proper inquiry and provide hearing opportunity before arrest, as no prior adjudication or quantified demand under Section 74 existed. Arrest was deemed disproportionate and unjustified without judicial warrant or formal complaint. Petitioner released on bail with two sureties of Rs. 10,000 each, considering cooperation with authorities, business establishment preventing absconding, and no evidence tampering risk. Case-Laws GST Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769368