The assessee, proprietor of M/s BKS Enterprises, was arrested under s. 132(5) of the Assam GST Act, 2017 on the allegation of availing ineligible input tax credit (ITC) relating to transactions with 12 firms. The taxable value of transactions was ₹17.73 crore and the alleged ineligible ITC was around ₹3 crore. It was contended that since the tax amount was below ₹5 crore, the offence was non-cognizable and bailable, and hence arrest was unwarranted. It was further argued that the authorisation for arrest was vague and lacked material particulars. The Gauhati High Court observed that the allegations were based on documents and no justification for continued detention or custodial interrogation was made out. Considering that the petitioner was in custody since 08.10.2025, the Court held that further detention was unnecessary and granted regular bail on furnishing a bond of ₹25,000 with two local sureties, subject to conditions not to tamper with evidence, to appear before the Investigating Officer when required, and not to leave jurisdiction without permission.  (SJ ) [Bail Appln. No. 3350 of 2025, dt. 23-10-2025)