Statutory Analysis & Procedural Guide: Arrest under Section 69 CGST Act: Conditions Precedent and Anticipatory Bail
Reason to believe threshold, offences exceeding ₹5 crore, and Supreme Court guidelines on arrest in tax matters. An in-depth analysis of Sections 69 and 132, Central Goods and Services Tax Act 2017 considering Radhika Agarwal v. Union of India (2021) SCC OnLine SC 1238. Formulated by Supreme Court & High Court advocates for legal practitioners and corporate counsels.