https://www.taxtmi.com/article/detailed?id=10898 Arrests under GST must conform to the Code of Criminal Procedure and be sparingly used where intent to evade tax and mens rea are evident. Authorities must prepare an arrest memo for each individual recording facts, identity, grounds, evidence, implicated provisions, date and time, and notification of a nominated person, and must ensure gender sensitive custody, prompt medical examination, and reasonable care for detainees' health and safety. en-us Fri, 23 Dec 2022 13:32:03 +0530 Fri, 23 Dec 2022 13:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10898 Arrests under GST must conform to the Code of Criminal Procedure and be sparingly used where intent to evade tax and mens rea are evident. Authorities must prepare an arrest memo for each individual recording facts, identity, grounds, evidence, implicated provisions, date and time, and notification of a nominated person, and must ensure gender sensitive custody, prompt medical examination, and reasonable care for detainees' health and safety. Articles Goods and Services Tax - GST Fri, 23 Dec 2022 13:32:03 +0530 https://www.taxtmi.com/article/detailed?id=10898