Arrest under GST law must rest on credible reasons, investigation necessity, and clear evidence of tax evasion intent. Guidelines for arrest and bail under the CGST Act require arrest to be founded on clear and credible reasons to believe, and not made routinely or mechanically. Arrest should be justified by the need for proper investigation, the risk of tampering with evidence or witnesses, the possibility of absconding, and evident intent to evade tax, misuse wrongful input tax credit, obtain fraudulent refund, or fail to pay tax collected. Arrest is discouraged in technical disputes or cases involving only a difference of legal interpretation, especially where the person is cooperating with investigation.
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 law must rest on credible reasons, investigation necessity, and clear evidence of tax evasion intent.
Guidelines for arrest and bail under the CGST Act require arrest to be founded on clear and credible reasons to believe, and not made routinely or mechanically. Arrest should be justified by the need for proper investigation, the risk of tampering with evidence or witnesses, the possibility of absconding, and evident intent to evade tax, misuse wrongful input tax credit, obtain fraudulent refund, or fail to pay tax collected. Arrest is discouraged in technical disputes or cases involving only a difference of legal interpretation, especially where the person is cooperating with investigation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
