Instruction No. 01/2025-GST dated 13.01.2025
CBIC issued Instruction no. 01/2025-GST dated 13.01.2025 providing Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017.
Stay updated
CBIC issued Instruction no. 01/2025-GST dated 13.01.2025 providing Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017.
Now a Goods and Service Tax (GST) proper officer can’t arbitrarily arrest a GST registered person due to a recent amendment in GST arrest instructions. Moreover, now GST proper officers have to explain to the taxpayers about the ‘grounds of arrest’ and also obtain a written acknowledgement from them about their understanding of the explanation.
New Delhi GST Investigation Wing issued Instruction No. 01/2025 -GST providing “Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017”.
The Supreme Court on Wednesday told the Centre that there is no need for making arrests in all GST cases and that it can be done only if there is credible evidence and tangible material to prove culpability. A bench of Justices Sanjiv Khanna, MM Sundresh and Bela M Trivedi, which reserved its verdict on a batch of pleas challenging the constitutional validity and interpretation of provisions relating to the Customs Act and Goods and Services Tax Act, said the power of arrest is different from necessity of arrest.
CBIC issued a circular no. 13/2022-Customs dated 16.08.2022 for Arrest and Bail in relation to offences punishable under Customs Act,…
Guidelines is issued by CBIC on 17.08.2022 on arrest and bail in relation to offences punishable under the CGST Act,…