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The Goods and Services Tax Investigation Wing’s Instruction No. 01/2025- Goods and Services Tax introduces important amendments to arrest and bail procedures under the Central Goods And Services Tax Act 2017, focusing on transparency and procedural fairness, particularly in light of recent judicial pronouncements. Below is a concise breakdown of the key updates:
These steps ensure greater accountability and uphold due process during arrests under Goods And Services Tax. The amendment stems from judicial scrutiny and significant rulings, including:
1️⃣ Delhi High Court – Kshitij Ghildiyal v. Director General of GST Intelligence, Delhi (2024):
2️⃣ Supreme Court Rulings:
The courts have consistently emphasized that failure to communicate specific grounds in writing violates fundamental rights and renders arrests arbitrary and illegal. This move strengthens procedural safeguards, aligning arrest guidelines with constitutional principles and judicial directives. It reflects the GST department’s commitment to maintaining a balance between enforcement powers and individual rights. These amendments are likely to provide enhanced clarity, fairness, and protection to individuals under investigation while ensuring compliance with legal standards.
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