https://www.taxtmi.com/article/detailed?id=16701 Arrest under Section 69 is characterised as a consequential power, exercisable only after a legally sustainable reason to believe that a specified Section 132 offence has been committed. That belief must rest on corroborated and objectively verifiable material rather than suspicion or presumptive guilt. Arrest should not be initiated to discover or assemble the evidentiary basis after custody has been taken. The required sequence favours evidence first and action second, with detention reserved as a last resort. 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 Arrest under Section 69 is characterised as a consequential power, exercisable only after a legally sustainable reason to believe that a specified Section 132 offence has been committed. That belief must rest on corroborated and objectively verifiable material rather than suspicion or presumptive guilt. Arrest should not be initiated to discover or assemble the evidentiary basis after custody has been taken. The required sequence favours evidence first and action second, with detention reserved as a last resort. Articles Goods and Services Tax - GST Fri, 19 Jun 2026 08:25:40 +0530 https://www.taxtmi.com/article/detailed?id=16701