https://www.taxtmi.com/caselaws?id=798049 Regular bail was granted in CGST proceedings alleging fraudulent invoices, wrongful input tax credit, falsified records and shell entities because the arrest authorisation and arrest memo did not record the required reason to believe tax evasion or the conditions under section 132. The arrest records also omitted the monetary threshold relevant to the alleged tax evasion and corresponding period of punishment. Arrest based merely on suspicion, without concrete material demonstrating the statutory conditions, was insufficient; the petitioner was released on bail subject to furnishing the prescribed bond and sureties. en-us Mon, 24 Aug 2026 00:00:00 +0530 Tue, 08 Sep 2026 10:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798049 Regular bail was granted in CGST proceedings alleging fraudulent invoices, wrongful input tax credit, falsified records and shell entities because the arrest authorisation and arrest memo did not record the required reason to believe tax evasion or the conditions under section 132. The arrest records also omitted the monetary threshold relevant to the alleged tax evasion and corresponding period of punishment. Arrest based merely on suspicion, without concrete material demonstrating the statutory conditions, was insufficient; the petitioner was released on bail subject to furnishing the prescribed bond and sureties. Case-Laws GST Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798049