Department cannot arrest without issuing a notice for recovery of GST

Last updated: 29 August 2023

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The Allahabad High Court has ruled that the Revenue Department cannot arrest an individual for GST recovery without first issuing a formal notice. In a recent bail application, the court found the arrest of an applicant to be unjustified as no recovery notice had been served. The judgement emphasised that tax liabilities must be ascertained before such stringent actions are taken, highlighting the importance of due process in GST matters.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in Ravinder Nath Sharma v. Union of India [Criminal Misc. Bail Application No. 26376 of 2023 dated July 10, 2023] granted the bail to the assessee on some conditions and held that the arrest was made without justifiable reasons and no GST recovery notice was issued.

Citation :
Criminal Misc. Bail Application No. 26376 of 2023 dated July 10, 2023

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1999

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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