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Supreme Court: S.69 GST Arrest Order with “Reasons to Believe” Must Precede Arrest - (13 Aug 2026)

GOODS AND SERVICES TAX

Supreme Court held that arrest under Section 69 of the CGST Act cannot be made unless the order containing the “reasons to believe” is communicated to the person concerned beforehand, making such communication mandatory.

Tags : CGST; REASONS TO BELIEVE; ARREST  

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