https://www.taxtmi.com/article/detailed?id=16701 Section 132 of the CGST Act is presented as the substantive foundation for specified GST offences, while Section 69 is described as only an operational arrest power that can be used only when the Commissioner has a reason to believe, based on objective and corroborated material, that a Section 132 offence has been committed. The commentary insists that arrest cannot be a standalone tool of discovery or a first-resort measure, and that valid action must rest on hard evidence, not assumptions, proxy culpability or post-facto reconstruction. en-us Fri, 19 Jun 2026 08:25:40 +0530 Fri, 19 Jun 2026 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16701 Section 132 of the CGST Act is presented as the substantive foundation for specified GST offences, while Section 69 is described as only an operational arrest power that can be used only when the Commissioner has a reason to believe, based on objective and corroborated material, that a Section 132 offence has been committed. The commentary insists that arrest cannot be a standalone tool of discovery or a first-resort measure, and that valid action must rest on hard evidence, not assumptions, proxy culpability or post-facto reconstruction. Articles Goods and Services Tax - GST Fri, 19 Jun 2026 08:25:40 +0530 https://www.taxtmi.com/article/detailed?id=16701