GST officers must explain 'grounds of arrest' to offenders, ...

CBIC mandates explaining specific grounds of arrest, obtaining acknowledgment.

January 14, 2025

News GST

GST officers must explain 'grounds of arrest' to offenders, obtain written acknowledgement: CBIC modified guidelines. As per Delhi HC order in Kshitij Ghildiyal vs DGGI case, following SC judgments, CBIC mandated explaining specific grounds of arrest to accused, not just general reasons, and obtaining written acknowledgment in arrest memo annexure, distinguishing grounds from reasons as per SC.

View Source

← Previous Next →

GST officers must explain 'grounds of arrest' to offenders, ...

CBIC mandates explaining specific grounds of arrest, obtaining acknowledgment.

January 14, 2025

News GST

You may also like:

The HC held that the grounds for the petitioner's arrest were not duly communicated forthwith as mandated by Section 50 of Cr.P.C. and the SC's judgment in Pravir...

Money Laundering - Corruption - To give true meaning and purpose to the constitutional and the statutory mandate of Section 19(1) of the Act of 2002 of informing the...

Proceeds of crime were diverted from a sanctioned loan amount of Rs. 1530.99 crores for an unauthorized purpose, constituting a predicate offence for money laundering....

The Supreme Court of India examined the legality of the arrest of the petitioner under the Prevention of Money Laundering Act (PMLA) and the Unlawful Activities...

Money laundering - proceeds of crime - huge difference between the said cash deposit and the income of the petitioner - creation of benami Funds - the objective...

Grant of anticipatory Bail - Merely because an arrest can be made because it is lawful does not mandate that arrest must be made. A distinction must be made between the...

This instruction from the Central Board of Indirect Taxes and Customs (CBIC) pertains to the issuance of Equipment Type Approval (ETA) for license-exempt wireless...

The petition challenges the arrest of the petitioner u/s 19(1) of the Prevention of Money Laundering Act (PMLA), 2002, alleging non-compliance with the requirement of...

The court held that the arrest of the petitioner was legal and justified. The arrest was made with a court order u/s 41(2) of the Code of Criminal Procedure, and not...

Seeking release on ground of arrest of petitioner being illegal and in violation of principles laid down by the Hon’ble Supreme Court - The Court found that the arrest...

Money Laundering - power to arrest - The department, after issuance of summons, in such a case, could not have arrested the respondent unless warrants were issued by the...

CIRP - Period of limitation - When the acknowledgment is unequivocal and Auditor’s opinion in any manner does not detract it from being an acknowledgment under Section...

Initiation of CIRP - Period of limitation - NPA - it appears that the bank had asserted, the bar of limitation did not apply as the corporate debtor had made...

Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

Arrest order challenged u/s 19(3) of Prevention of Money Laundering Act (PMLA), 2002. Court held PMLA prevails as special enactment over general law. Section 65 allows...

Quick Updates: