https://www.taxtmi.com/article/detailed?id=17000 Arrest under the Customs Act and GST enactments requires an authorised officer to record written reasons to believe, founded on material showing a qualifying offence. Arrest cannot be used routinely for investigation, confession, harassment, or coercive tax recovery. The arrested person must receive the reasons for arrest and procedural safeguards, including legal assistance, an arrest memo, and timely production before a Magistrate. Criminal procedure provisions apply unless excluded. GST powers to summon, arrest and prosecute are ancillary to GST collection, but arrest without formal assessment requires material establishing the relevant offence and its non-bailable character. en-us Wed, 22 Jul 2026 08:49:38 +0530 Wed, 22 Jul 2026 08:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17000 Arrest under the Customs Act and GST enactments requires an authorised officer to record written reasons to believe, founded on material showing a qualifying offence. Arrest cannot be used routinely for investigation, confession, harassment, or coercive tax recovery. The arrested person must receive the reasons for arrest and procedural safeguards, including legal assistance, an arrest memo, and timely production before a Magistrate. Criminal procedure provisions apply unless excluded. GST powers to summon, arrest and prosecute are ancillary to GST collection, but arrest without formal assessment requires material establishing the relevant offence and its non-bailable character. Articles Goods and Services Tax - GST Wed, 22 Jul 2026 08:49:38 +0530 https://www.taxtmi.com/article/detailed?id=17000