GST: A Strict Framework For Arrests, Bail, Summons Is Here

Merely because an arrest can be made because it is lawful does not mandate that arrest must be made, notes the Goods and Tax Department in its recent guidelines articulating the conditions for arrest, bail and summons under the indirect tax law.

Against this backdrop, Jitendra Motwani, Partner at Economic Laws Practice (ELP) has been quoted by BQ Prime in their article titled ‘GST: A Strict Framework for Arrests, Bail, Summons is Here’. He says, “The issued directives will enable a recipient to know the exact basis for which his presence is required thereby enabling him to co-operate with the investigation in an objective manner.” He is of the opinion that the directives issued by the CBIC will ensure that the investigations are carried out in a structured manner leading to timely closure.

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