Commissioner Must Specify Necessity of Arrest u/s 69 CGST Act Besides ‘Reasons To Believe’ that Assessee Committed Offence: Gauhati HC

Gauhati High Court ruled that a Commissioner must specify the necessity of arrest under the CGST Act. The court emphasized that the reasons for believing that a taxpayer has committed a tax offense should be clearly laid out before an arrest is made. This ruling is critical for ensuring that taxpayers are not unfairly subjected to arrest without sufficient legal grounds. It strengthens the procedural safeguards for individuals accused of tax offenses, ensuring a fairer and more transparent approach to law enforcement under the CGST Act. The decision aims to uphold principles of justice in tax-related matters.