https://www.taxtmi.com/article/detailed?id=16444 GST arrest powers under Section 69 of the CGST Act require the Commissioner's satisfaction to be based on objective material and a genuine application of mind. The article states that the law requires meaningful disclosure of the grounds of arrest, not necessarily a verbatim signed copy of the recorded reasons, where the substance has already been communicated. It also explains that GST enforcement is increasingly tested against constitutional principles of fairness, transparency, personal liberty, substantial compliance, and judicial caution after remand. en-us Mon, 18 May 2026 08:45:07 +0530 Mon, 18 May 2026 09:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16444 GST arrest powers under Section 69 of the CGST Act require the Commissioner's satisfaction to be based on objective material and a genuine application of mind. The article states that the law requires meaningful disclosure of the grounds of arrest, not necessarily a verbatim signed copy of the recorded reasons, where the substance has already been communicated. It also explains that GST enforcement is increasingly tested against constitutional principles of fairness, transparency, personal liberty, substantial compliance, and judicial caution after remand. Articles Goods and Services Tax - GST Mon, 18 May 2026 08:45:07 +0530 https://www.taxtmi.com/article/detailed?id=16444