https://www.taxtmi.com/forum/issue?id=118027 Power to arrest under GST is confined to specified listed offences that meet statutory monetary thresholds; alleged wrongful availment of input tax credit in the described factual scenarios does not automatically attract arrest unless the conduct maps to the enumerated offences involving invoice falsity, fraudulent avails or similar misconduct. Arrestability is distinct from the ability to prosecute: even absent arrest, the Commissioner may sanction prosecution where the conduct constitutes a penal offence or falls within the residual tax evasion limb and the monetary seriousness criteria are met. en-us Mon, 04 Jul 2022 22:52:26 +0530 Thu, 23 Jan 2025 15:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118027 Power to arrest under GST is confined to specified listed offences that meet statutory monetary thresholds; alleged wrongful availment of input tax credit in the described factual scenarios does not automatically attract arrest unless the conduct maps to the enumerated offences involving invoice falsity, fraudulent avails or similar misconduct. Arrestability is distinct from the ability to prosecute: even absent arrest, the Commissioner may sanction prosecution where the conduct constitutes a penal offence or falls within the residual tax evasion limb and the monetary seriousness criteria are met. Discussion-Forum GST Mon, 04 Jul 2022 22:52:26 +0530 https://www.taxtmi.com/forum/issue?id=118027