https://www.taxtmi.com/article/detailed?id=15861 GST enforcement, particularly arrest for specified offences, is examined through necessity, proportionality, evidentiary sufficiency and personal liberty. The commentary argues that arrest is discretionary rather than routine, investigation can ordinarily proceed without custody, and a notice to appear and recorded reasons are important safeguards. It maintains that reasons to believe must rest on tangible material gathered through investigation, not unverified allegations or exploratory coercion. en-us Wed, 11 Feb 2026 09:39:32 +0530 Wed, 11 Feb 2026 09:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15861 GST enforcement, particularly arrest for specified offences, is examined through necessity, proportionality, evidentiary sufficiency and personal liberty. The commentary argues that arrest is discretionary rather than routine, investigation can ordinarily proceed without custody, and a notice to appear and recorded reasons are important safeguards. It maintains that reasons to believe must rest on tangible material gathered through investigation, not unverified allegations or exploratory coercion. Articles Goods and Services Tax - GST Wed, 11 Feb 2026 09:39:32 +0530 https://www.taxtmi.com/article/detailed?id=15861