https://www.taxtmi.com/caselaws?id=777903 HC granted bail to the petitioner in a tax-evasion case involving fake invoices, holding that statutory pre-arrest requirements under BNSS, 2023 and Arnesh Kumar guidelines were not complied with and the arresting authority failed to record the necessary written reasons for dispensing with notice. The Court also noted that Section 69/132 CGST arrest powers require belief based on specified clauses. Despite objection on forum, HC exercised concurrent jurisdiction. Bail was allowed on execution of bond of Rs. 1,00,000 with a like surety, subject to satisfaction and conditions imposed by the CJM. en-us Thu, 04 Sep 2025 00:00:00 +0530 Mon, 08 Sep 2025 12:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777903 HC granted bail to the petitioner in a tax-evasion case involving fake invoices, holding that statutory pre-arrest requirements under BNSS, 2023 and Arnesh Kumar guidelines were not complied with and the arresting authority failed to record the necessary written reasons for dispensing with notice. The Court also noted that Section 69/132 CGST arrest powers require belief based on specified clauses. Despite objection on forum, HC exercised concurrent jurisdiction. Bail was allowed on execution of bond of Rs. 1,00,000 with a like surety, subject to satisfaction and conditions imposed by the CJM. Case-Laws GST Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777903