#TaxmannWebinar | Summon, Arrests, and Investigations under GST | Tattvam Advisors

Practical insights into GST Arrest and Summons 1

By CA Tushar Aggarwal Co Founder : Tattvam Group

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#TaxmannWebinar | Summon, Arrests, and Investigations under GST | Tattvam Advisors

Published on Jul 23, 2022

#TaxmannWebinar | Summon, Arrests, and Investigations under GST | Tattvam Advisors ✔️ Practical aspects of Arrest • GST Arrest vs CrPc • Meaning of term ‘Cognizable and Non Cognizable Offence • Bailable and Non-bailable Offence • Power of Arrest – Section 69 of CGST Act • Scope of “Reason to Believe” • Procedure for Prosecution under GST Law v/s Criminal Procedure Code • Rights of arrested person • Arresting procedure • Types of Bails • Factors Affecting grant of Bails under GST Law ✔️ Practical aspects of Summon • Handling Summons Under GST Law • Summon proceedings under GST • Important aspects of Summon • CBIC Guidelines • Statements – Whether admissible as evidence • Right of silence during summons ✔️ Payment during Investigation

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