No arrest can be made without following procedures in GST evasion cases: HC

The Bombay High Court on Wednesday gave an ad interim relief that no arrest can be made without following the procedures in cases of GST evasion.  The court direction came in a matter involving allegations of evading GST by circular trading and claiming input tax credit (ITC) through fake invoices. The matter is based on Section 132 of Central GST (CGST) Act. It clearly says that if amount of…