![Supreme Court on Section 69 CGST: Arrest Order Must Be Communicated Before Arrest [2026 INSC 849]](/uploads/images/2026/10/81c82741-22d3-448f-b36a-698857973687.jpg)
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.
Acts • Rules • Notifications • Circulars • Case Laws
Assessment • Faceless Appeals • ITAT • Search & Seizure
Companies Act • SEBI • NCLT • M&A • Governance
White Collar Crimes • Fraud • PMLA • Bail Directives
Gazette Notifications • CBDT • CBIC • Circulars
Supreme Court • High Courts • Landmark Rulings
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.
Supreme Court in Taghar Vasudeva Ambrish (2025 INSC 1505) 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.
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.
Supreme Court in ASP Traders (2025 INSC 890) holds that despite payment of tax and penalty under Section 129, the proper officer must pass a reasoned MOV-09 order and upload DRC-07; Section 129(5) is not a waiver of the right to appeal. Headnote, key paragraphs and FAQs.
Authoritative practitioners' manuals with ready reckoners and statutory forms.
Practicing before High Courts and tribunals with three decades of appellate advocacy.
View Articles & Bio →
Specializes in high-stake GST litigation, advance rulings and statutory compliance audits.
View Articles & Bio →
Counsel specializing in specialized economic prosecutions and constitutional remedies.
View Articles & Bio →
Specializing in statutory dispute resolution and procedural advisory for commercial corporations.
View Articles & Bio →Authoritative citations, handbooks & statutory publications referenced across Indian Courts & Tribunals
![Supreme Court: Hostel Rent Exempt from GST Under Entry 13 [2025 INSC 1505]](/uploads/images/2026/10/fc22b577-fbe8-4cac-b8af-e15eb0ddb4d6.jpg)
![Supreme Court on Section 129 GST: Reasoned MOV-09 Order Mandatory Even After Payment [2025 INSC 890]](/uploads/images/2026/10/3bc0840e-8da5-40d0-bf0e-cbb308885d3f.jpg)
