New Delhi, January 13: GST officials are now mandated to clarify the “grounds of arrest” to offenders and secure a written acknowledgment from them, according to a statement from the CBIC on Monday.
The Central Board of Indirect Taxes and Customs (CBIC) has revised the arrest and bail guidelines pertaining to offenses under the GST Act, stating: “The grounds for arrest must be explained to the individual being arrested and also provided in writing as an Annexure to the Arrest Memo. Acknowledgment of this explanation should be collected from the arrested person at the time the Arrest Memo is served.”
Previously, guidelines issued in August 2022 required GST officers to convey the grounds for arrest to the individual, but only document it in the arrest memo.
These new instructions come in response to the Delhi High Court ruling concerning Kshitij Ghildiyal versus DGGI (Delhi).
The High Court referenced Supreme Court decisions that differentiate between “reasons for arrest” and “grounds for arrest.”
Notably, the Supreme Court clarified that the terms “reasons for arrest” and “grounds for arrest” are distinct. The “reasons for arrest” pertain to general circumstances, while “grounds for arrest” are specific to the accused, as per the Supreme Court’s ruling. (Agencies)
