Inside a DGGI Raid: A Real-Life Case of an Attempted Arrest | A ₹27 Crore Tax Evasion Raid

Описание: Can GST Officers Arrest You Without a Notice?

DGGI Raid: Are On-the-Spot Arrests Legal?

What Are Your Rights During a GST Raid?

The Legality of Arrest Powers Under GST Law

A Lawyer's Analysis of a ₹27 Crore Tax Evasion Raid

Understanding Arrest Procedures in GST: Section 69 Explained

Inside a DGGI Raid: A Real-Life Case of an Attempted Arrest

My Experience at a GST Raid on an Iron Trader

Yesterday, a raid was conducted at an iron trader's place. DGGI conducted the raid, 27 crores of tax evasion and I was called, so the raid was at their home. Now the biggest question is, can the GST department conduct a raid at a home? The story is that if it's a place of business, they can go. Right? Now when I went, obviously I met all the officers. I already knew the DGGI officers because my old issues were with them and they wanted to arrest him then and there. So, is a notice required before an arrest? So look, "When a police may arrest without warrant"... and in GST, the maximum punishment is five years. It's not more than seven years. So it says, "Any police officer may without an order from a magistrate and without a warrant arrest any person." So, replace 'magistrate' with 'commissioner'. If it's over 5 crores, it's cognizable and non-bailable. "...who commits in the presence of a police officer a cognizable offence or against whom a reasonable complaint has been made or credible information has been received or a reasonable suspicion exists that he has committed a cognizable offence punishable with imprisonment for a term which may be less than seven years." "...or which may extend to seven years whether with or without fine if the following conditions are satisfied, namely." "The police officer has reason to believe on the basis of such complaint, information, or suspicion that such person has committed the said offence." For me, 'reason to believe' and 'suspicion' both came in the same line. "The police officer is satisfied that such arrest is necessary to prevent such person from committing any further offence or for proper investigation of the offence or to prevent such person from causing this... this... there are points A, B, C, D, E provided. Let's move on from this." Let's read three. "The police officer shall in all cases where the arrest of a person is not required under sub-section one..." 'One' means where the punishment is less than 7 years. This one. And if we come to two, it's where the punishment is more than 7 years. "...non-cognizable offence or against whom a complaint has been made." Look at the third one: "...issue a notice directing the person against whom a reasonable complaint has been made." So first, a notice is being issued. "...a credible information has been received or a reasonable suspicion exists that he has committed a cognizable offence to appear before him or at such other place as may be specified in the notice." How are they arresting without a notice? This is the question. Now if I read section 69, which is the provision for arrest. "Where a Commissioner has reasons to believe that a person has committed any offence specified in a, b, c, d, he may, by order, authorize any officer of central tax to arrest such person." Correct. Yes. Now let's come to 132. "Whoever commits or causes to commit and retain." 'Whoever commits' means has already committed the crime. "...or causes to commit and retains benefits arising out of any of the following offences, namely this." Where is its bare language? Exceeds 5 crores. Where did this come from? Here is the bare language. "In cases where the amount of tax evaded or the amount of ITC credit, Input Tax Credit, wrongly availed or utilized or the amount of refund wrongly taken exceeds 5 crores." What does this mean? "In cases where the amount of tax evaded." The word is not written here: "In cases where the amount of tax likely to be evaded." This word doesn't exist. It is absolutely certain that they have the information that tax evasion of 5 crores has happened. So, when tax evasion of 5 crores has happened, how was it quantified during the investigation? If you look at Income Tax, the Income Tax Act 2025... look at this... at the rate... which section is this? In section 148, it was clearly written... "...at the rate of 10% of such tax where the income or rate of income and likely to be paid..." Subject to... when you pay advance tax... there the word is indeed 'likely'. Advance tax, TD...