Case Law Analysis
|Supreme Court of India
Interim protection barred without Section 69 CGST order; pre-arrest bail dismissed | SC
The Supreme Court ruled that a High Court may not issue a week-long protection from arrest unless a Section 69 order under the CGST Act has been passed, and that interim relief is unavailable once a pre-arrest bail plea is rejected. Taxpayers facing GST raids must first secure a valid Section 69 order, curbing lower courts’ protective powers.