https://www.taxtmi.com/article/detailed?id=17242 GST summons and arrest operate at distinct statutory stages. Summons under Section 70 do not by themselves establish an apprehension of arrest, whereas Section 69 arrest requires the Commissioner's reasons to believe and an authorisation order. That order must be communicated before arrest so the affected person can meaningfully seek anticipatory bail or other remedies. Communication does not guarantee bail, create immunity from investigation, or impose an automatic cooling-off period. It is separate from communication of grounds of arrest and enables judicial review of the statutory satisfaction underlying arrest. en-us Fri, 21 Aug 2026 08:28:53 +0530 Fri, 21 Aug 2026 08:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17242 GST summons and arrest operate at distinct statutory stages. Summons under Section 70 do not by themselves establish an apprehension of arrest, whereas Section 69 arrest requires the Commissioner's reasons to believe and an authorisation order. That order must be communicated before arrest so the affected person can meaningfully seek anticipatory bail or other remedies. Communication does not guarantee bail, create immunity from investigation, or impose an automatic cooling-off period. It is separate from communication of grounds of arrest and enables judicial review of the statutory satisfaction underlying arrest. Articles Goods and Services Tax - GST Fri, 21 Aug 2026 08:28:53 +0530 https://www.taxtmi.com/article/detailed?id=17242