https://www.taxtmi.com/article/detailed?id=7829 Arrest under the GST framework is subject to statutory and constitutional safeguards requiring written grounds of arrest, production before a magistrate within the prescribed time, conformity with Code of Criminal Procedure arrest provisions, and eligibility for bail by designated revenue officers for non cognizable or bailable offences. Arrest memos must record facts, identity, gist of evidence, statutory provisions, explained grounds, nominated contact details and timing, with separate memos for each arrestee. Custodial safeguards include right to legal counsel, prompt notification of a nominated person, gender sensitive procedures, medical examination, and custodial duty of care. en-us Wed, 24 Jan 2018 17:55:28 +0530 Wed, 24 Jan 2018 17:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7829 Arrest under the GST framework is subject to statutory and constitutional safeguards requiring written grounds of arrest, production before a magistrate within the prescribed time, conformity with Code of Criminal Procedure arrest provisions, and eligibility for bail by designated revenue officers for non cognizable or bailable offences. Arrest memos must record facts, identity, gist of evidence, statutory provisions, explained grounds, nominated contact details and timing, with separate memos for each arrestee. Custodial safeguards include right to legal counsel, prompt notification of a nominated person, gender sensitive procedures, medical examination, and custodial duty of care. Articles Goods and Services Tax - GST Wed, 24 Jan 2018 17:55:28 +0530 https://www.taxtmi.com/article/detailed?id=7829