2. The court held that the petitioner's arrest under Section 69 of the CGST Act for alleged ITC evasion was unjustified as there was no prima facie evidence necessitating detention, and the petitioner had cooperated with the investigation. The petitioner was granted interim #bail with conditions.

Gauhati High Court in NATWAR KUMAR JALAN Vs THE UNION OF INDIA
2024-VIL-1395-GAU
#bail