Arrest under GST: custodial taking and restraint of a person's liberty by lawful authority or warrant. The term arrest is not defined in the Model GST Law; judicial pronouncements define it as the taking into custody and restraint of a person's liberty by lawful authority or command, typically effected under the colour or power of a lawful warrant.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Arrest under GST: custodial taking and restraint of a person's liberty by lawful authority or warrant.
The term arrest is not defined in the Model GST Law; judicial pronouncements define it as the taking into custody and restraint of a person's liberty by lawful authority or command, typically effected under the colour or power of a lawful warrant.
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