Authority to arrest where specified GST penal offences are reasonably suspected, including repeat convictions. The Commissioner may empower a CGST/SGST officer to arrest a person when there are reasonable grounds to believe the person committed specified GST penal ... Summary
Authority to arrest where specified GST penal offences are reasonably suspected, including repeat convictions.
The Commissioner may empower a CGST/SGST officer to arrest a person when there are reasonable grounds to believe the person committed specified GST penal offences; practical triggers include substantial tax evasion exceeding the legislated monetary threshold and a prior conviction under the GST regime.
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