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?
\nAns. 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<\/p>\n
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