Question 20 – Draft-Bills-Reports – Inspection, Search, Seizure and Arrest – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 20 – Q 20. What is meant by the term arrest ? Ans. The term arrest has not been defined in the Model GST Law. However, as per judicial pronouncements, it denotes the taking into custody of a person under some lawful command or authority . In other words a person is said to be arrested when he is taken and restrained of his liberty by power or colour of lawf
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