No Documentary Evidence From Department To Support Allegations; Supreme Court Grants Bail To Assessee Arrested Under Section 69 of CGST Act

The Supreme Court has granted bail to an assessee arrested under Section 69 of the CGST Act, noting that the department failed to provide documentary evidence to support its allegations. The case highlighted the necessity for authorities to substantiate their claims with proper evidence before taking action against individuals. The lack of evidence led to the court’s decision to grant bail, reinforcing the principle that legal actions must be backed by adequate documentation and proof. This ruling underscores the need for thorough and substantiated investigations in tax-related cases, protecting individuals from arbitrary actions.