Power of Arrest u/s 69 of CrPC read with Section 132 of the CGST Act, can be invoked before completion of adjudication of process

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Last updated: 10 February 2021
Quick Summary
This High Court judgement clarifies that the power of arrest under Section 69 of the Criminal Procedure Code, read with Section 132 of the CGST Act, can be exercised even before the formal adjudication process is concluded. The case involved allegations of firms availing and passing bogus Input Tax Credits, leading to a significant tax evasion claim.

Court :
Punjab And Haryana High Court

Brief :
The matter is taken up for hearing through video conference due to COVID-19 situation.

Citation :
Appeal Number : CRM-M-1511-2021

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