https://www.taxtmi.com/article/detailed?id=15861 Arrest powers in fiscal enforcement must be exercised only upon demonstrable necessity, grounded in a tangible evidentiary foundation, and constrained by proportionality and procedural fairness. Investigatory activity permits collection of evidence, but anonymous tips or mere suspicion do not suffice to form a lawful "reasons to believe" for custodial measures. Pre-arrest notice and opportunity to appear are essential safeguards; arrest should follow credible material establishing culpability and be limited to cases where custodial interrogation is indispensable or there is risk of evidence tampering or evasion. 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 Arrest powers in fiscal enforcement must be exercised only upon demonstrable necessity, grounded in a tangible evidentiary foundation, and constrained by proportionality and procedural fairness. Investigatory activity permits collection of evidence, but anonymous tips or mere suspicion do not suffice to form a lawful "reasons to believe" for custodial measures. Pre-arrest notice and opportunity to appear are essential safeguards; arrest should follow credible material establishing culpability and be limited to cases where custodial interrogation is indispensable or there is risk of evidence tampering or evasion. Articles Goods and Services Tax - GST Wed, 11 Feb 2026 09:39:32 +0530 https://www.taxtmi.com/article/detailed?id=15861