https://www.taxtmi.com/caselaws?id=794330 In a prosecution under the CGST Act, arrest under Section 69(1) does not require final adjudication of tax liability; sufficient material to form a reason to believe that an offence under Section 132(1) has been committed is enough. On the investigation record, alleged suppression of taxable turnover was supported by search material, electronic records, transport documents, employee statements, and the petitioner's statement and retraction, while non-cooperation with summons justified custodial interrogation. Bail was therefore rejected. en-us Mon, 29 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794330 In a prosecution under the CGST Act, arrest under Section 69(1) does not require final adjudication of tax liability; sufficient material to form a reason to believe that an offence under Section 132(1) has been committed is enough. On the investigation record, alleged suppression of taxable turnover was supported by search material, electronic records, transport documents, employee statements, and the petitioner's statement and retraction, while non-cooperation with summons justified custodial interrogation. Bail was therefore rejected. Case-Laws GST Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794330