No Arrest Under Section 69 CGST Without Tax Determination Under Sections 73/74

Vishal Chauhan Vs Haryana State GST (Intelligence Unit) through Excise Taxation Officer-cum-Proper Officer (Punjab And Haryana High Court) Without determination of Tax u/s 73/74 of GST provision, arrest cannot be made u/s 69 of CGST act-Punjab & Haryana High Court Summary: In the case of Vishal Chauhan vs. Haryana State GST (Intelligence Unit), the Punjab and Haryana High Court determined that arrest under Section 69 of the CGST Act cannot occur without a prior tax determination under Sections 73/74 of the GST Act. Vishal Chauhan, the proprietor of M/s Jai Shree Balaji Traders, faced arres...