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<h1>GST Law: Arrest Provisions for Tax Evasion Over 200 Lakhs, Cognizable Offences Over 500 Lakhs Non-Bailable</h1> The GST Law includes provisions for arrest to address tax evasion, requiring authorization from the Commissioner and targeting specific offences with tax amounts exceeding 200 lakhs. Arrests are considered in exceptional cases and follow strict criteria. For offences with tax amounts between 200 lakhs and 500 lakhs, they are non-cognizable and bailable, allowing release on bail by a Deputy/Assistant Commissioner. However, offences involving tax amounts over 500 lakhs are cognizable and non-bailable, requiring bail consideration by a Magistrate. Repeat offenders can be arrested regardless of the tax amount involved.
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