Arrest And Bail In GST Law

Tax evasion, an economic offence, is dealt with heavily under law and enforcement. Arrest and bail provisions under the GST law are undergoing heavy evolution with the law being recent and being intensely invoked. I. Introduction Tax evasion has historically been a pervasive economic offence. Between the direct tax (income-tax) and indirect tax (e.g., GST, customs duty), there is a difference in t…