https://www.taxtmi.com/article/detailed?id=17546 GST arrest safeguards require credible and recorded reasons to believe, clear evidence of the relevant offence and mens rea, and consideration of investigative necessity, evidence tampering, witness influence, and absconding risk. Arrest must not be routine, mechanical, or based on technical infractions. The arrest memo must identify applicable provisions and provide written grounds of arrest with acknowledgement. Bail conditions must be communicated, proportionate to financial capacity, and not excessive; persons requiring production before a Magistrate must be produced within the prescribed period. en-us Fri, 09 Oct 2026 08:31:54 +0530 Fri, 09 Oct 2026 08:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17546 GST arrest safeguards require credible and recorded reasons to believe, clear evidence of the relevant offence and mens rea, and consideration of investigative necessity, evidence tampering, witness influence, and absconding risk. Arrest must not be routine, mechanical, or based on technical infractions. The arrest memo must identify applicable provisions and provide written grounds of arrest with acknowledgement. Bail conditions must be communicated, proportionate to financial capacity, and not excessive; persons requiring production before a Magistrate must be produced within the prescribed period. Articles Goods and Services Tax - GST Fri, 09 Oct 2026 08:31:54 +0530 https://www.taxtmi.com/article/detailed?id=17546