Bombay HC explains authorisation of arrest by GST Commissioner

Daulat Samirmal Mehta Vs Union of India (Bombay High Court) Having briefly noted the aforesaid provision, we may now revert back to what we had discussed about the sine qua non for exercising the power of arrest under section 69 of the CGST Act. We had noticed that the Commissioner may authorize arrest of a person only if he has reasons to believe that such a person has committed any offence under the clauses mentioned therein. The expression ‘reasons to believe’ is an  expression of considerable import and in the context of the CGST Act,confers jurisdiction upon the Commissioner to autho...