https://www.taxtmi.com/circulars?id=65806 Guidelines for arrest and bail under the CGST Act require arrest to be founded on clear and credible reasons to believe, and not made routinely or mechanically. Arrest should be justified by the need for proper investigation, the risk of tampering with evidence or witnesses, the possibility of absconding, and evident intent to evade tax, misuse wrongful input tax credit, obtain fraudulent refund, or fail to pay tax collected. Arrest is discouraged in technical disputes or cases involving only a difference of legal interpretation, especially where the person is cooperating with investigation. en-us Wed, 17 Aug 2022 00:00:00 +0530 Wed, 20 May 2026 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65806 Guidelines for arrest and bail under the CGST Act require arrest to be founded on clear and credible reasons to believe, and not made routinely or mechanically. Arrest should be justified by the need for proper investigation, the risk of tampering with evidence or witnesses, the possibility of absconding, and evident intent to evade tax, misuse wrongful input tax credit, obtain fraudulent refund, or fail to pay tax collected. Arrest is discouraged in technical disputes or cases involving only a difference of legal interpretation, especially where the person is cooperating with investigation. Circulars GST Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65806