What is meant by the term “arrest”?
Question 19
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 19. What is meant by the term “arrest”?
Ans. The term 'arrest' has not been defined in the CGST/SGST Act. 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =