GST Commissioner may Authorize Arrest w/o Assessment Order in S.132 Offences if Reasons Established to Degree of Certainty: Supreme Court

The Supreme Court has ruled that a GST commissioner may authorize arrest without an assessment order in serious offences if reasons are established to a degree of certainty. 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.