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 ... Summary
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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