https://www.taxtmi.com/article/detailed?id=9539 The term reason to believe demands an objective, justifiable assessment based on information; revenue officers effecting administrative arrests are not police and should lodge written complaints, not FIRs. Arrest powers may be exercised prior to completion of departmental adjudication when a reason to believe exists, and preparation of a valid, exhaustive arrest memo is mandatory, with adherence to established judicial guidelines on arrest procedures. en-us Fri, 06 Nov 2020 09:04:39 +0530 Fri, 06 Nov 2020 09:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9539 The term reason to believe demands an objective, justifiable assessment based on information; revenue officers effecting administrative arrests are not police and should lodge written complaints, not FIRs. Arrest powers may be exercised prior to completion of departmental adjudication when a reason to believe exists, and preparation of a valid, exhaustive arrest memo is mandatory, with adherence to established judicial guidelines on arrest procedures. Articles Goods and Services Tax - GST Fri, 06 Nov 2020 09:04:39 +0530 https://www.taxtmi.com/article/detailed?id=9539