Supreme Court on GST Arrest Orders: Section 69 Order Must Be Communicated Before Arrest; No Interim Protection While Dismissing Pre-Arrest Bail [2026 INSC 849]
GST

Supreme Court on GST Arrest Orders: Section 69 Order Must Be Communicated Before Arrest; No Interim Protection While Dismissing Pre-Arrest Bail [2026 INSC 849]

Supreme Court in Union of India v. Sunil Biyani (2026 INSC 849) holds the Commissioner’s Section 69 CGST arrest order must be communicated to the person before arrest, and courts cannot grant interim protection while dismissing pre-arrest bail as not maintainable. Headnote, key paragraphs and FAQs.

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(Team) LTG Publication Private Limited Tax & Legal Expert
📅 Oct 20, 2026 ⏱️ 2 min read

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GST

Supreme Court on GST Arrest Orders: Section 69 Order Must Be Communicated Before Arrest; No Interim Protection While Dismissing Pre-Arrest Bail [2026 INSC 849]

Supreme Court in Union of India v. Sunil Biyani (2026 INSC 849) holds the Commissioner’s Section 69 CGST arrest order must be communicated to the person before arrest, and courts cannot grant interim protection while dismissing pre-arrest bail as not maintainable. Headnote, key paragraphs and FAQs.

GST

Supreme Court on GST on Hostel Rent: Renting Residential Building for Long-Stay Hostel Is Exempt Under Entry 13; Lessee Need Not Reside Itself [2025 INSC 1380]

Supreme Court in Taghar Vasudeva Ambrish (2025 INSC 1380) holds renting a residential building to an operator who sub-lets it as a long-stay hostel is exempt from GST under Entry 13 for the pre-July 2022 period; activity-specific exemption; 2022 amendment not retrospective. Headnote, key paragraphs and FAQs.

GST

Supreme Court on GST Summons & Anticipatory Bail: Summoned Persons Must Appear; Section 438 Not Available at Summons Stage (Later Held Not Binding in Radhika Agarwal) [State of Gujarat v. Choodamani Parmeshwaran Iyer, 2023]

Supreme Court in State of Gujarat v. Choodamani Parmeshwaran Iyer (17.07.2023, reportable) held persons summoned under the CGST Act cannot seek anticipatory bail; later held not binding on this point by Radhika Agarwal (2025 INSC 272). Headnote, key paragraphs and FAQs.

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