Reasonable Belief of Commission of Offense u/s 132 of GST Act: Kerala HC upholds Arrest by GST Authorities u/s 69, denies Bail in Rs. 6.4 Cr Tax Evasion [Read Order]

Kerala High Court reckons reasonable belief of commission of offense, denies bail in Rs. 6.4 Crore GST Evasion Case.
Reasonable Belief - Commission of Offense Kerala High Court - TAXSCAN

The Kerala High Court has emphasized that officials are empowered to exercise arrest authority under Section 69 of the Kerala State Goods and Services Act, 2017, if there is a reasonable belief that an offense under Section 132 has been committed, and custodial interrogation is deemed necessary, while rejecting the bail plea of of an…

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