Community Insights
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Safeguarding Liberty: Examining the Power of Arrest under GST Law Under Section 69 of the CGST Act and the related provisions of the Finance Act, enforcement agencies are granted the authority to arrest individuals suspected of significant tax evasion. However, the power to arrest has been subject to misuse, leading to arbitrary detentions without proper justification. A notable example is the Make My Trip (India) Pvt. Ltd. vs Union of India &Ors. [2016 SCC OnLine Del 4951], where....................... Read More |
26.04.2025 |
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Arrest and Bail Under GST: A Statutory Overview The Goods and Services Tax (GST) regime isn’t just about invoices and input tax credits-it also brings with it serious consequences for fraud and evasion, including the power to arrest. While the power to arrest under GST may seem unusual in a taxation law, it reflects the government’s intent to tackle tax evasion as a criminal offence in certain cases. Section 69 of the CGST Act, 2017, read with Section 132, outlines....................... Read More |
24.04.2025 |
INSTRUCTIONS
Instruction No. | Subject |
Instruction No. 04/2022-23 [GST - Investigation] dt. 01.09.2022 | Guidelines for Launching of Prosecution Under the Central Goods & Services Tax Act, 2017 |
Instruction No. 02/2022-23 [GST - Investigation] dt. 17.08.2022 |
Guidelines for Arrest and Bail in Relation to Offences Punishable Under the CGST Act, 2017 |
PRESS RELEASE
CASE LAW
Authority |
One liner |
2019(03)LCX0023 Punjab Haryana High Court Mandeep dhiman |
Writ of Habeas
Corpus is not maintainable when the detenue is in judicial custody
pursuant to a valid remand order by a competent Magistrate under CGST
Act. |
2018(12)LCX0015 Punjab Haryana High Court Vikas Goel and Anr. |
Bail rejected to accused involved in tax evasion of more than 80 crores |
2019(03)LCX0033 Rajasthan High Court Leel Electricals Limited Versus |
Court is not convinced by arguments advanced by petitioner, therfore notice of summon is not quashed |
2019(02)LCX0020 Jharkhand High Court Pramod Agarwal Pradeep Agarwal, Suman Agarwal, Ravi Agarwal |
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2019(04)LCX0007 Telangana High Court P.V. Ramana Reddy, G. Srinivasa Raju, Venkata Satya Dharmavathar Bollina, Balarama Krishna Mandava, M/s. VS Ferrous Enterprises Private Limited, Smt. Jagannagari Ragavi Reddy, Challa Durga Adi Deva Vara Prasad, Telapolu Ram Prasad |
Writ petitions
seeking protection against arrest under Section 69 of the CGST Act are
maintainable under Article 226, but such relief must be granted
sparingly and not in cases involving serious economic offences like
fraudulent ITC claims |
2020(04)LCX0036 Chennai High Court Choe Jae Won, Choi Yong Suk Versus |
Courts should
not interfere with detention of foreign nationals under the Foreigners
Act in serious GST evasion cases, absent constitutional violations. |
2021(02)LCX0035 Bombay High Court Yogesh Jagdish Kanodia vs |
Arrest
justified where petitioner controlled multiple entities availing fake
ITC exceeding ₹5 crores collectively. |
2021(02)LCX0186 Bombay High Court One Point One Solution Limited & Ors. |
Interim
protection granted against arrest where petitioners cooperated and
partially paid alleged wrongful ITC availed. |