{"id":71402,"date":"2025-04-24T09:13:28","date_gmt":"2025-04-24T03:43:28","guid":{"rendered":""},"modified":"2025-04-24T09:13:28","modified_gmt":"2025-04-24T03:43:28","slug":"criminal-proceedings-under-cgst-act-require-prudent-evaluation-of-evidence-and-proportionality-before-arresting-taxpayers","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71402","title":{"rendered":"Criminal Proceedings Under CGST Act Require Prudent Evaluation of Evidence and Proportionality Before Arresting Taxpayers"},"content":{"rendered":"<p>Criminal Proceedings Under CGST Act Require Prudent Evaluation of Evidence and Proportionality Before Arresting Taxpayers<br \/>Case-Laws<br \/>GST<br \/>HC held that CGST authorities must exercise prudence before initiating criminal proceedings against a taxpayer. In this case, the arrest for alleged fraudulent Input Tax Credit was premature and disproportionate, as no prior adjudication or quantified demand under Section 74 of CGST Act was established. The court emphasized that government authorities m<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87712\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Criminal Proceedings Under CGST Act Require Prudent Evaluation of Evidence and Proportionality Before Arresting TaxpayersCase-LawsGSTHC held that CGST authorities must exercise prudence before initiating criminal proceedings against a taxpayer. In this ca<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71402","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71402"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71402\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}