Subject
Guidelines for Arrest and Bail in Relation to Offences Punishable Under the CGST Act, 2017
Content
Please refer to Instruction No. 02/2022-23 GST (Investigation) dated 17.8.2022 on the above subject. Hon'ble High Court of Delhi in case of KSHITIJ GHILDIYAL versus DIRECTOR GENERAL OF GST INTELLIGENCE, DELHI [W.P. (CRL) No. 3770/2024] , vide judgement dated 16.12.2024, has held that the grounds of arrest have to be communicated in writing to the arrested person. In coming to this conclusion, the…