|
Topic |
Publish Date |
|
|
"Write
It, Serve It, Mean It": Why GST Arrests Fail Without Written Grounds at
the Time of Arrest
Arrest under the GST regime is meant to be exceptional, not routine.
Both the Constitution and the CGST Act demand transparency and
discipline when personal liberty is curtailed. Today, the law is
unambiguous: if officers exercise the power to arrest under Section 69,
they must convey the grounds of arrest-clearly, specifically, and
preferably in writing-at the time of arrest. Skipping......
Read More
|
29.09.2025 |
|
|
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 |
|
|
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 |
|
Authority |
One liner |
|
2025(10)LCX0005
Punjab Haryana High Court
Jiahua Declration and Design Engineering
India Private Limited |
Vires challenge
to HGST Sections 69/132 fails—Supreme Court’s Radhika Agarwal governs;
arrests are valid but strictly conditioned by recorded “reasons to
believe.” |
|
2025(07)LCX0432
Punjab Haryana High Court
Barkha Bansal |
Detaining a
summoned person overnight by GST officials, absent formal arrest or
judicial oversight, is a violation of constitutional rights. |
|
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 |
|
|
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.
|