News & Media 20th Jan 2025

GST officers must provide written grounds of arrest under new guidelines

Authors

Harsh Shah Partner | Mumbai

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As per the new guidelines issued by the Central Board of Indirect Taxes and Customs (CBIC) on January 13, GST officers are now required to clearly communicate the “grounds of arrest” to taxpayers being apprehended for alleged offenses such as tax evasion, issuance of fake invoices, or fraudulent input tax credit involving amounts exceeding INR 5 crore. Additionally, officers must obtain written confirmation from the taxpayer acknowledging their understanding of these grounds.

In this context, our Partner, Harsh Shah, shares his insights in Ayush Mishra’s article titled “GST officers must provide written grounds of arrest under new guidelines” published in Business Standard.

Read the article here

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