What are the broad guidelines for arrest followed in CBEC?

What are the broad guidelines for arrest followed in CBEC?
Question 24
Bill
Inspection, Search, Seizure and Arrest
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 24. What are the broad guidelines for arrest followed in CBEC?
Ans. Decision to arrest needs to be taken on case-tocase basis considering various factors, such as, nature and gravity of offence, quantum of duty evaded or credit wrongfully availed, nature and quality of evidence, possibility of evidences being ta

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