GST Act Arrest Can Be Made Without Final Determination Of Tax Liability If There's Sufficient Degree Of Certainty About Offence : Supreme Court

The Supreme Court has ruled that final determination of tax liability is not mandatory prior to arrest; a commissioner may authorize arrest if there are explicit reasons to believe an offence has been committed. This decision clarifies the arrest procedures under GST laws. It ensures that arrests are made based on reasonable grounds. This ruling underscores the need for clear guidelines on arrest procedures. It emphasizes the importance of protecting individual liberties. The Supreme Court's order reinforces legal procedures.