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.
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.
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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