Arrest under GST permitted where officer has reason to believe substantial tax evasion or prior conviction under section 73. The Commissioner may authorise a CGST/SGST officer to effect arrest when there are reasons to believe the person committed an offence attracting punishment under section 73(1)(i), 73(1)(ii) or 73(2) of the Model CGST/SGST Act. Arrest is therefore confined to offences meeting the statutory severity criteria, notably substantial tax evasion or instances where the person has a prior conviction under section 73.
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 permitted where officer has reason to believe substantial tax evasion or prior conviction under section 73.
The Commissioner may authorise a CGST/SGST officer to effect arrest when there are reasons to believe the person committed an offence attracting punishment under section 73(1)(i), 73(1)(ii) or 73(2) of the Model CGST/SGST Act. Arrest is therefore confined to offences meeting the statutory severity criteria, notably substantial tax evasion or instances where the person has a prior conviction under section 73.
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