S.69 GST ORDER CONTAINING 'REASONS TO BELIEVE' MUST BE COMMUNICATED BEFORE ARREST : SUPREME COURT - LIVE LAW

The Supreme Court of India has ruled that an arrest order issued under Section 69 of the Central Goods and Services Tax (CGST) Act must be communicated to the accused before the arrest can take place. In a decision reported by Live Law, the court held that an arrest order that includes a “Reasons to Believe” statement must be delivered to the accused, a requirement that had not been clearly enforced before. The ruling also nullified a prior protective order granted to Future Group director Sunil Biyani, effectively lifting the earlier ban on his arrest.

The Supreme Court's judgment clarifies that Section 69 orders cannot be enforced unless the accused has been notified of the reasons supporting the arrest, a move that reinforces the principle of due process. The court also emphasized that High Courts cannot grant post‑dismissal arrest protection in GST pre‑arrest bail matters. The decision came after the High Court had previously granted anticipatory bail to Mr Biyani, a move the Supreme Court found premature.

Section 69 of the CGST Act allows authorities to seek arrest when they have reasonable grounds of belief; however, the court stressed that the accused must receive written notice of these grounds before being detained. This ruling aligns with constitutional safeguards and clarifies the procedural requirements for GST‑related arrests.

• Arrest orders under Section 69 must be communicated to the accused before execution.
• The Supreme Court overturned a protective order granted to Future Group director Sunil Biyani.
• High Courts cannot issue post‑dismissal arrest protection in GST pre‑arrest bail cases.

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