India updates guidelines for GST officers to specify "grounds of arrest" after court rulings.

The Central Board of Indirect Taxes and Customs has updated guidelines for GST officers, requiring them to explain the specific "grounds of arrest" to offenders and obtain a written acknowledgment. This change follows a Delhi High Court order and Supreme Court judgments that differentiate between general "reasons for arrest" and specific "grounds of arrest," which are personal to the accused.

2 months ago
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