https://www.taxtmi.com/article/detailed?id=11658 Power of arrest under the GST framework is a statutory authority exercisable when the officer has reasons to believe that a cognizable, non bailable offence under section 132 has been committed. A summon under section 70 precedes prosecution, but arrest may follow if the Commissioner forms the requisite belief; taxpayers cannot refuse to appear on summons out of fear of arrest, and anticipatory bail on the mere issuance of a summon is generally premature. en-us Wed, 26 Jul 2023 11:45:36 +0530 Wed, 26 Jul 2023 11:45:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11658 Power of arrest under the GST framework is a statutory authority exercisable when the officer has reasons to believe that a cognizable, non bailable offence under section 132 has been committed. A summon under section 70 precedes prosecution, but arrest may follow if the Commissioner forms the requisite belief; taxpayers cannot refuse to appear on summons out of fear of arrest, and anticipatory bail on the mere issuance of a summon is generally premature. Articles Goods and Services Tax - GST Wed, 26 Jul 2023 11:45:36 +0530 https://www.taxtmi.com/article/detailed?id=11658