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Provision-linked GST Citator

Section 69 / 132 - arrest and offences

Supreme Court, High Court, AAR/AAAR and GSTAT research path for Section 69 / 132 - arrest and offences.

index,followReviewed 19 July 2026CA Nikhil Gupta and Kajri Singh
Provision familySection 69 / 132 - arrest and offences
Supreme Court authoritiesConstitutional liberty principles
AAR/AAAR layerHigh Court arrest/prosecution map
UseProvision-first research path

Research path

Open current law.

Read the current section, connected Rules, forms, notifications and Circulars.

Read national authorities.

Use the Supreme Court records listed above, subject to exact paragraph and amendment-survival review.

Check jurisdictional High Court law.

Identify territorial authority, conflicting decisions and Supreme Court appeal status.

Use rulings within scope.

Review High Court arrest/prosecution map, remembering the limited statutory binding effect.

Record conclusion.

Attach sources, factual comparison, assumptions, contrary authority and reviewer sign-off.

Practical example

A tax team researching Section 69 / 132 - arrest and offences opens the operative text first, then follows the national, jurisdictional and ruling layers. The conclusion identifies the controlling authority and does not cite an AAR as binding on an unrelated taxpayer.

Finin2min Q&A

Can the case summary replace the judgment?

No. The full official judgment, exact paragraph and later history control.

What is the amendment-survival test?

Compare the provision and Rule decided with the current text, effective date and retrospective amendments.

How should contrary High Court decisions be handled?

Apply the jurisdictional hierarchy, identify conflict, check Supreme Court treatment and disclose the competing view.