https://www.taxtmi.com/article/detailed?id=15709 Adjudication under GST must begin only after jurisdiction, tangible material, and independent application of mind are satisfied; demands must rest on evidential proof of a verifiable taxable event-including demonstrable transfer of title and logistical evidence of supply-and not on paper formalities. Arrest and other coercive measures under the CGST framework require recorded reasons, concrete evidence, and harmonisation with adjudication outcomes; proceeding on suspicion or borrowed conclusions undermines due process and constitutional safeguards. en-us Thu, 08 Jan 2026 08:22:35 +0530 Thu, 08 Jan 2026 08:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15709 Adjudication under GST must begin only after jurisdiction, tangible material, and independent application of mind are satisfied; demands must rest on evidential proof of a verifiable taxable event-including demonstrable transfer of title and logistical evidence of supply-and not on paper formalities. Arrest and other coercive measures under the CGST framework require recorded reasons, concrete evidence, and harmonisation with adjudication outcomes; proceeding on suspicion or borrowed conclusions undermines due process and constitutional safeguards. Articles Goods and Services Tax - GST Thu, 08 Jan 2026 08:22:35 +0530 https://www.taxtmi.com/article/detailed?id=15709