HC: Grants bail to persons arrested for evading GST using fake invoices

HC grants bail to assessees who were arrested on ‘reasonable belief’ that they had committed offence u/s 132(1)(a), (b) & (c) of CGST Act by facilitating irregular availment and utilization of ITC against fake tax invoices; Opines that “….‘reasonable belief’ or reason to believe as a standard to arrest requires that  arresting officer subjectively believe that the suspect has committed the offence and that objectively reasonable person would rea...