https://www.taxtmi.com/article/detailed?id=16904 GST arrest powers are available only in exceptional cases, with prior written authorization from the Commissioner and a reason to believe that specified offences under section 132 have been committed. The mechanism applies only to offences specified for arrest, with repeat offenders liable irrespective of the tax amount involved. The commentary also distinguishes between non-cognizable and bailable cases and cognizable and non-bailable cases, while emphasizing constitutional safeguards, including procedure established by law and prompt communication of grounds of arrest. en-us Mon, 13 Jul 2026 09:20:01 +0530 Mon, 13 Jul 2026 09:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16904 GST arrest powers are available only in exceptional cases, with prior written authorization from the Commissioner and a reason to believe that specified offences under section 132 have been committed. The mechanism applies only to offences specified for arrest, with repeat offenders liable irrespective of the tax amount involved. The commentary also distinguishes between non-cognizable and bailable cases and cognizable and non-bailable cases, while emphasizing constitutional safeguards, including procedure established by law and prompt communication of grounds of arrest. Articles Goods and Services Tax - GST Mon, 13 Jul 2026 09:20:01 +0530 https://www.taxtmi.com/article/detailed?id=16904