https://www.taxtmi.com/article/detailed?id=13711 Arrest under GST law is authorised only when statutory conditions for specified offences are satisfied, and officers must record and communicate written reasons to believe founded on material or computations. Mandatory procedural safeguards include provision of the written grounds, access to legal representation, presentation before a Magistrate within the statutory period, protection of health and safety, and disclosure of case records except where confidentiality is required. Arresting powers are ancillary to revenue collection, limited compared with police powers, and must not be used for coercion; non cognizable or bailable offences generally require prior judicial approval. en-us Tue, 04 Mar 2025 08:24:37 +0530 Tue, 04 Mar 2025 08:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13711 Arrest under GST law is authorised only when statutory conditions for specified offences are satisfied, and officers must record and communicate written reasons to believe founded on material or computations. Mandatory procedural safeguards include provision of the written grounds, access to legal representation, presentation before a Magistrate within the statutory period, protection of health and safety, and disclosure of case records except where confidentiality is required. Arresting powers are ancillary to revenue collection, limited compared with police powers, and must not be used for coercion; non cognizable or bailable offences generally require prior judicial approval. Articles Goods and Services Tax - GST Tue, 04 Mar 2025 08:24:37 +0530 https://www.taxtmi.com/article/detailed?id=13711