https://www.taxtmi.com/article/detailed?id=17502 GST arrest powers permit the Commissioner to authorise, through a written order, a Central Tax officer to arrest a person only where there is reason to believe that specified offences involving tax evasion, wrongful input tax credit, or wrongful refund have been committed. Arrest is confined to offences meeting the prescribed monetary threshold, while a person previously convicted for a specified offence may be arrested irrespective of the amount involved. The framework treats arrest as an exceptional enforcement measure requiring prior authorisation and satisfaction of statutory criteria. en-us Thu, 01 Oct 2026 07:42:18 +0530 Thu, 01 Oct 2026 07:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17502 GST arrest powers permit the Commissioner to authorise, through a written order, a Central Tax officer to arrest a person only where there is reason to believe that specified offences involving tax evasion, wrongful input tax credit, or wrongful refund have been committed. Arrest is confined to offences meeting the prescribed monetary threshold, while a person previously convicted for a specified offence may be arrested irrespective of the amount involved. The framework treats arrest as an exceptional enforcement measure requiring prior authorisation and satisfaction of statutory criteria. Articles Goods and Services Tax - GST Thu, 01 Oct 2026 07:42:18 +0530 https://www.taxtmi.com/article/detailed?id=17502