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2024

Not necessary to make arrest in all GST cases, says SC

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The Supreme Court emphasized on Wednesday that arrests in Goods and Services Tax (GST) cases should be based on credible evidence and tangible material, not mere suspicion. The bench, while reserving its verdict on challenges to GST and Customs Act provisions, highlighted that the power of arrest should not be used indiscriminately. It noted that arrests should occur only if there are reasons to believe a serious offense has been committed. The court aims to interpret the law to protect citizens' liberty and prevent harassment.