2026-VIL-937-PAT
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SGST High Court Cases

GST - Arrest on suspicion without recording reasons to believe - Compliance with Section 69 CGST Act - Petitioner arrested for offences under Section 132 CGST Act including issuance of invoices without actual supply and fraudulent availment of input tax credit - Petitioner contended arrest authorization contained no specific reasons to believe and were based merely on suspicion in violation of Section 69 requirements - Whether arrest can be valid without recording specific reasons to believe and satisfaction of necessity conditions under Section 69 CGST Act - HELD - Section 69 of CGST Act mandates that Commissioner can authorize arrest only where he has reason to believe that person has committed specified offences under Section 132(1) which are punishable under designated clauses. The authorization order and arrest memo must record specific reasons to believe tax evasion or conditions specified in Section 132 with corresponding monetary thresholds - Arrest based merely on suspicion without recording concrete reasons to believe requirements specified in Section 69 is invalid. Authorization memo failed to mention monetary limits specified in Section 132 regarding period of conviction based on tax evasion amount indicating arrest was merely on suspicion without factual foundation - Reliance placed on Arnesh Kumar v. State of Bihar and Satender Kumar Antil v. CBI establishing that arrest is discretionary and optional and arrest without adequate reasons breaches arrest principles. Substantial questions remain on whether material circumstances justify arrest particularly given unexamined allegations based on statements of co-accused without cross examination. Court inclined to enlarge petitioner on bail. Petitioner directed to be released on bail on furnishing bail bond and sureties as specified - The petitioner is granted regular bail and the petition is allowed
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