2026-VIL-495-GUJ
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SGST High Court Cases

GST - Legality of arrest under Section 69 of the CGST Act, 2017 - Non-supply of verbatim 'reasons to believe' recorded by Commissioner - Whether the non-recording of "reasons to believe" by the Commissioner and providing its copy to the arrestee renders the arrest illegal – HELD – The Section 69(1) of the CGST Act, 2017 empowers the Commissioner to record the 'reasons to believe' that a person has committed an offence specified under the Act which is punishable, and to authorize any officer to arrest such person. The requirement of recording 'reasons to believe' is a jurisdictional condition and the arrestee has a right to challenge the validity of the arrest by examining the 'reasons to believe'. While the Commissioner must record the 'reasons to believe' himself, the statute does not mandate that the verbatim copy of the 'reasons to believe' as signed by the Commissioner must be provided to the arrestee. The essence is that the 'reasons to believe' as recorded by the Commissioner, whether in the form of office notings or a separate document, must be furnished to the arrestee to enable him to challenge the arrest - In the present case, the 'reasons to believe' as recorded by the Additional Director General, who was authorized by the Commissioner, was substantially provided to the petitioner. The form and manner of providing the 'reasons to believe' is immaterial as long as the substance is conveyed to the arrestee, enabling him to exercise his right to challenge the arrest. The contention regarding non-supply of the verbatim copy as signed by the Commissioner is rejected as neither the provisions of the Act nor the judgments prescribe the mode and manner in which the "reasons to believe" is to be furnished - The petition is dismissed as devoid of any merits
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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