Arrest in GST:Facts you need to know

Описание: 0:00 Introduction
03:11 Difference between bailable and non-bailable offence
05:32 Section 132 of CGST Act, 2017 [punishment for offences under GST]
05:50 Bailable and non-bailable offences under GST
06:30 Section 132(1)(a) supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made thereunder, with the intention to evade tax;
06:50 Section 132(1)(b) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilisation of input tax credit or refund of tax;
07:14 Section 132(1)(c) avails input tax credit using such invoice or bill referred to in clause (b);
08:42 Section 132(1)(d) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;
09:01 When arrest can be made in GST for non-bailable offences
09:48 How to compute 5 crore GST evasion (5 crore tax amount) for purpose of arrest in non-bailable offences
10:58 Conviction and punishment/ arrest under Section 132 CGST Act for non-bailable offences in GST, arrest or conviction after adjudication
11:31 Arrest made prior to adjudication & assessment in GST
12:07 Section 69 of CGST Act, 2017 power of Commissioner to arrest
12:40 arrest can be made if Commissioner has reason to believe. What is reason to believe? How is reason to believe formed? Interpretation of expression 'reasons to believe'
13:38 R. J. Trading Co. versus Commissioner of CGST, W.P. (C) 4847/2021 Delhi HC
17:30 arrest in case of Fake invoice fake ITC of bonafide buyers on basis of mere suspicion, in absence of reasons to believe is illegal
22:01 Mere sufficiency of the ground on which authority forms its opinion cannot be challenged
22:37 If it is challenged that Commissioner had no reasons to believe, in that case, he must disclose the materials upon which his belief was formed.
24:35 Use of word 'may' indicates that Commissioner. has discretion to arrest. He has discretionary power.
26:03 The use of the word 'may' indicated not only the discretion, but an obligation to consider that a necessity has arisen to pass arrest Order. Before arrest he must ask himself 'Why arrest? Is it really necessary to arrest? What purpose it will serve? What object it will achieve?
31:05 Arnesh Kumar v State of Bihar (2014) 8 SCC 273 referred to Section 41 of CrPC
31:34 recording of reasons to believe that accused has committed the offence which are cognizable and non-bailable and necessity to arrest [to prevent committing of further offence, causing evidence to disappear, tamper with evidence, inducement, threat or promise to witness]
33:50 Section 69 arrest provisions used to harass Assessee, VinodKumar Muralidhar Chechani versus State of Gujarat, 2021 (86) GSTL 209, Gujrat high court held that power under section 83 should not be used to harass the Assessee
37:07 Daulat Samirmal Mehta versus Union of India 2021 (55) GSTL 264 (Bombay HC)
38:54 Commissioner has been vested with powers of judicial magistrate in CGST Act
39:27 Conclusion

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Nidhi Gupta is a law graduate from National Law University, Jodhpur, and is a practicing advocate appearing regularly before many High Courts in India, primarily Delhi High Court. She has vast work experience in the field of indirect taxation. She has authored several books and papers on legal issues.

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