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 the tools of enforcement available to the government. The direct tax laws are periodic in nature (for instance, the income-tax is levied on an annual basis) and hence the starting point of any investigation or enforcement concerning direct taxes is the finalization of accounts and filing of income-tax returns. On the other hand, indirect tax laws monitor transactions. Their enforcement and investigation could be done while the transaction is being carried out. Thus, in the latter case, arrest is provided for in the law as an enforcement and investigation tool. This