Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 18-1-2018 – The provisions relating to power to arrest are contained in following sections of the CGST Act, 2017: Sections Relating to 69 Power to arrest 132 Prosecution 436 Manner of arrest (Code of Criminal Procedure, 1973) Objectives of arrest provisions In the administration of taxation the provisions for arrests are created to tackle the situations created by some unscrupulous tax evaders. To some these may appear very harsh but these are necessary for efficient tax administration and also act as a deterrent and instil a sense of discipline. The provisions for arrests under GST Law have sufficient inbuilt safeguards to ensure that these are used only under authorisation from the Commissioner. Besides this, the GST Law also stipulates that arrests can be made only in those cases where the person is involved in offences specified for the purposes of arrest and the tax amount involved in such offence is more than the
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he IPC, 1860, A person is said to have reason to believe a thing, if he has sufficient cause to believe that thing but not otherwise. Reason to believe contemplates an objective determination based on intelligent care and evaluation as distinguished from a purely subjective consideration. It has to be and must be that of an honest and reasonable person based on relevant material and circumstances. Who can arrest In case of CGST, the Commissioner may authorize any officer of Central Tax to arrest any person who has committed punishable offences liable for arrest. Such authorization has to be by way of a written order and only to Central Tax officers. Offences punishable with arrest Under section 132(1), arrest provisions are attracted where an offence has been committed which is punishable under sub-section (1) [clauses (a) to (d)] or sub-section (2) of sec 132 of the GST Act, 2017. Accordingly, following offences attract arrest provisions: (a) Sub-section (1) lists the offences punisha
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and non- bailable. Non-cognizable offence means relatively less serious offences in respect of which a police officer does not have the authority to make an arrest without a warrant and an investigation cannot be initiated without a court order. All offences under GST law except offences under sec 132(4) shall be non-cognizable and bailable i.e. offences involving tax upto INR 5 crore. In other words, offences which are cognizable are non-bailable and non-congnizable are bailable. To be a cognizable offence, the amount of tax evaded shall exceed INR 5 crores. Bailable Offence The offences from bail point of view can be categorized into two types – bailable and non-bailable. While in a bailable offence, granting of bail is done in normal course whereas in case of non-bailable offence, an arrest can be effected, even for the purpose of investigation, implying that offender s detention is non- discretionary. Non-bailable offence means where arrested person may be released on bail only by
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