https://www.taxtmi.com/article/detailed?id=8751 Arrest under GST requires commissioner's reason to believe that an offence under Section 132(1)(a)-(d) has occurred and authorisation of a central tax officer; "reason to believe" must be based on relevant material and is distinct from suspicion. Procedural aspects-warrants, custody, production before magistrate, and bail-are governed by the Code of Criminal Procedure where GST is silent. Cognizable non bailable offences permit arrest without warrant; bailable or non cognizable offences require CrPC procedures and entitlement to bail when conditions for bailability are met. Company officers can be held liable for offences committed with their consent or negligence, subject to defenses. en-us Fri, 04 Oct 2019 09:32:38 +0530 Fri, 04 Oct 2019 09:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8751 Arrest under GST requires commissioner's reason to believe that an offence under Section 132(1)(a)-(d) has occurred and authorisation of a central tax officer; "reason to believe" must be based on relevant material and is distinct from suspicion. Procedural aspects-warrants, custody, production before magistrate, and bail-are governed by the Code of Criminal Procedure where GST is silent. Cognizable non bailable offences permit arrest without warrant; bailable or non cognizable offences require CrPC procedures and entitlement to bail when conditions for bailability are met. Company officers can be held liable for offences committed with their consent or negligence, subject to defenses. Articles Goods and Services Tax - GST Fri, 04 Oct 2019 09:32:38 +0530 https://www.taxtmi.com/article/detailed?id=8751