Detailed Guidelines for Arrests and Bail Under GST || CA Bimal Jain
🔖 The CBIC vide Instruction No. 02/2022-23 (GST-Investigation) dated August 17, 2022 has issued guidelines for arrest and bail in relation to offences punishable under the Central Goods & Services Tax Act, 2017.
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Vide instruction no. 02/2022-23 dated 17th August 2022 [ Ссылка ], Central Board of Indirect Taxes and Customs has provided guidelines for arrest and bail in relation to offences punishable under CGST Act.
Arrest under GST is possible when commissioner is having reason to believe that a person has committed any of the four specified offence covered under section 132(1) clause (a) to clause (d). Arrest is possible only when the amount is more than INR 2 Crores.
Importantly, the offences covered under section 132(1) clause (a) to clause (d) are known as non-bailable offences and all other offences are known as bailable offences.
The summary of the guidelines is highlighted hereunder –
• An arrest should not be made in routine and mechanical manner.
• For arrest, the Commissioner should have creditable information and custodial interrogation is necessarily required.
• Approval to arrest should be granted only when there is an element of mens rea i.e guilty mind.
• Procedure to be followed for arrest is –
o Arrest memo must be in compliance with the direction of Hon’ble Supreme Court in the case of D. K. Basu vs. State of West Bengal.
o Arrest should be made as per the provisions of Code of Criminal Procedure read with section 69(3) of the CGST Act.
o The arrested person should be explained the grounds of arrest.
o Such arrested person must be presented before judicial magistrate within 24 hours.
o In case the arrested person is a woman, then the woman should be arrested only by a woman officer.
o Medical examination of an arrested person should be conducted by a medical officer.
• Post arrest procedure to be followed is –
o In case of specified offence covered under section 132(4), the Assistant/ Deputy Commissioner is bound to release a person on bail against bail bond.
o The arrested person should be allowed to talk to the nominated person.
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