Arrest under GST - Filing of Caveat in Hon'ble Supreme Court

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.... and Customs GST Investigation Wing ***** *** Dated: 29th May, 2019 INSTRUCTION: 01/2019-20 Subject: Arrest under GST - Filing of Caveat in Hon'ble Supreme Court-reg. It has been observed that in many cases of issuance of fake invoices and availment of ITC on the basis of fake invoices, the persons who have orchestrated/perpetuated these fraudulent acts are seeking judicial i....

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....ssioner without issuance of notice under Section 73(1) of the said Act; whether the authorities under the GST Act, 2017 have the power to arrest; as to whether the officers under the GST Act, 2017 are police officers, along with other points. 3. In view of the aforementioned judgment, it is directed that caveat(s) shall be immediately filed in the Hon'ble Supreme Court in all such cases whe....