Goods and Services Tax – GST – Dated:- 3-4-2017 – New Delhi, Apr 2 (PTI) Tax evasion of over ₹ 5 crore under the GST regime would be non-bailable offence with the police having authority to make an arrest without a warrant. The Central GST (CGST) Act provides that if the offences relating to taxable goods and/or services where the amount of tax evaded or the amount of input tax credit wrongly availed or the amount of refund wrongly taken exceeds ₹ 5 crore, shall be cognizable and non-bailable. In a 223-page FAQ on Goods and Services Tax (GST), the CBEC said other offences under the act are non-cognizable and bailable. The government has set a target date of July 1 for roll out of the GST, which will subsume central excise, serv
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t. If a person is arrested for a non-cognizable and bailable offence, the Deputy/ Assistant Commissioner of CGST/SGST can release him on bail and he will be subject to the same provisions as an officer in-charge of a police station under section 436 of the Code of Criminal Procedure, 1973. The FAQ provides that, if a person does not appear before a CGST/SGST officer who has issued the summon, he is liable to a penalty of up to ₹ 25,000. Also, the tax department have guidelines to ensure that summon provisions are not misused by field officers. As per the guidelines, summons are to be issued as a last resort where assessees are not co-operating and this should not be used for the top management. Also the language of the summons should
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