Finance Ministry issues guidelines for investigation, summons, arrests, bail procedures under GST act

The Finance Ministry has issued a set of guidelines detailing conditions for investigation, summons, arrests and bail procedures under the Goods and Services Tax Act, 2017 (GST Act) for violating GST provisions. These guidelines state that approval for arrest under the GST Act shall be granted for cases wherein a clear intent of tax evasion or committing violation exists. The Ministry of Finance n…