Detailed analysis on New Rule 88D of CGST Rules,2017-Notification No.38/2023-CT Dated 4th August, 2023

The Hon’ble Supreme Court in State of Gujarat v. Choodamani Parmeshwaran Iyer & Anr. set aside the order passed by the Hon’ble Gujarat High Court and held that power to arrest a person by an empowered authority under the GST Act may be termed as statutory in character and ordinarily the high courts should not interfere with exercise of such power under writ jurisdiction.