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[Kerala GST Act] 'Officials Can Invoke Power To Arrest U/S 69 If Offence Made Out U/S 132': HC Denies Bail To Man In ₹6.4 Crore Tax Evasion Case

Published: December 16, 2023

The Kerala High Court made it clear the officials can invoke the power to arrest under Section 69 of the Kerala State Goods and Services Act, 2017 if there was a reasonable belief that an offence...

Source: livelaw.in

Writ Courts should not ordinarily interfere with power of arrest of GST officers: Supreme Court

Published: July 21, 2023

The Court further made it clear that ordinarily the Court should not impose any conditions before effecting arrest under Section 69 of the GST Act.

Source: barandbench.com

Will cannot be presumed genuine under Section 90 of Indian Evidence Act merely because it is more than 30 years old: Supreme Court

Published: March 19, 2023

The Court was of the view that the genuineness of the will has to be proved in terms of Sections 63(c) of Indian Succession Act and Section 68 of Indian Evidence Act.