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SC Reserves Verdict on GST Arrest Without Section 69 Order in Sunil Biyani Case

Case Law Details

TaxGuru Citation
2026 taxguru.in 8967
Case Name
Union of India Vs Sunil Biyani (Supreme Court of India)
Date of Judgement/Order
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Union of India Vs Sunil Biyani (Supreme Court of India)

The matter originated from an anticipatory bail application before the Bombay High Court, where the applicant apprehended arrest pursuant to summons issued under Section 70 of the Central Goods and Services Tax Act, 2017. During the proceedings, the High Court, by order dated 23.01.2026, directed the respondent to produce any order passed by the concerned Commissioner under Section 69 of the CGST Act and continued the ad-interim protection.

Read HC Judgment in this case: No Arrest Under GST Without Section 69 Order: Bombay HC

Pursuant to that direction, the Union of India filed an additional affidavit dated 04.02.2026 stating that, as of that date, no order under Section 69 of the CGST Act had been passed and, therefore, there was no such order to produce.

The principal issue before the High Court was whether the anticipatory bail application could be entertained in the absence of an order under Section 69 authorising arrest. The High Court observed that, in the absence of such an order, the applicant could not be arrested. Accordingly, it held that the anticipatory bail application could not be entertained at that stage. However, considering the facts and circumstances, the Court directed that, if an order under Section 69 of the CGST Act were subsequently passed, the applicant should not be arrested for one week from the date on which such order was intimated to the applicant. The anticipatory bail application was disposed of in these terms.

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CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,460

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