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GST - Highlights / Catch Notes

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Power to arrest and GST - Section 69 which is akin to Section 19 ...

GST

August 30, 2023

Power to arrest and GST - Section 69 which is akin to Section 19 of PMLA has inherent safeguards before affecting the arrest of accused persons. Thus, taking into account the totality of the facts and circumstances and in view of the judgment of The State of Gujrat Etc. [2023 (7) TMI 1008 - SUPREME COURT], no relief can be granted in the present petition to the petitioner. - HC

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