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
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