GST arrest caveat filing directed for Supreme Court cases challenging arrest powers in fake invoice fraud matters. Immediate filing of caveat(s) in the Hon'ble Supreme Court is directed in GST arrest cases where High Courts have not granted relief to petitioners challenging the power to arrest, especially in fake invoice and input tax credit fraud matters. The instruction refers to objections concerning arrest under section 69 of the CGST Act, 2017, notice under section 73(1), the authority of GST officers to arrest, and whether such officers are police officers, and requires prompt reporting of action taken.
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.
GST arrest caveat filing directed for Supreme Court cases challenging arrest powers in fake invoice fraud matters.
Immediate filing of caveat(s) in the Hon'ble Supreme Court is directed in GST arrest cases where High Courts have not granted relief to petitioners challenging the power to arrest, especially in fake invoice and input tax credit fraud matters. The instruction refers to objections concerning arrest under section 69 of the CGST Act, 2017, notice under section 73(1), the authority of GST officers to arrest, and whether such officers are police officers, and requires prompt reporting of action taken.
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