CA Sudhir Halakhandi
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FAQ :
An arrest under GST law means taking a person into custody under some lawful command or authority, essentially restraining their liberty by the colour of a legal warrant.
A person can be arrested to ensure proper investigation, prevent them from absconding, stop them from tampering with evidence, or to prevent intimidation or influencing of witnesses.
Arrest can be triggered by offences such as supplying goods or services without an invoice to evade tax, issuing fake invoices for wrongful input credit, availing input credit using such invoices, or collecting tax but failing to pay it to the government for over three months.
If the tax evaded or input credit wrongly availed exceeds £5 crore, it can lead to imprisonment up to 5 years. If it exceeds £2 crore but not £5 crore, imprisonment can extend up to 3 years.
Authorities must clearly identify themselves, prepare an arrest memo attested by witnesses, inform the arrestee of their right to inform a relative, and make diary entries of the arrest. The arrestee must also be medically examined periodically.
No, only offences where the tax evasion or wrongful credit exceeds £5 crore are cognizable and non-bailable. Other offences under the GST Act are generally non-cognizable and bailable.
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