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            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.

            <h1>GST Officers Empowered to Arrest for Serious Offenses Under Section 132; Evasion Over 2 Crore Targeted</h1> The Commissioner of CGST/SGST can authorize officers to arrest individuals suspected of committing serious GST offenses under Section 132 of the CGST/SGST Act. Arrests are limited to cases involving tax evasion of 2 crore or more, with offenses like issuing invoices without supply or collecting tax but not remitting it. Offenses involving evasion above 5 crore are non-bailable, while those between 2 crore and 5 crore are bailable. Arrests must comply with the Code of Criminal Procedure, 1973, and safeguards include informing the arrestee of grounds for arrest and producing them before a Magistrate within 24 hours. Guidelines emphasize careful consideration of evidence and circumstances before arrest.

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