instruction No. 02/2019
This instruction conveys the directions of the Hon’ble Supreme Court in SLP Nos. 4322–4324 of 2019 concerning challenges to the power of arrest under Section 69 of the CGST Act. The Court noted divergent views taken by different High Courts on the issue and held that authoritative clarification by the Supreme Court is required. While the Court did not interfere with the grant of pre-arrest bail in the concerned cases, it clarified that High Courts must consider earlier Supreme Court orders upholding the power of arrest. Field formations are directed to bring these Supreme Court observations to the notice of High Courts in all similar matters. The instruction aims to ensure uniform judicial consideration and consistency in GST arrest-related litigation.