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What is meant by the term “arrest” under GST Law

  • The term ‘arrest’ has not been defined in the CGST/SGST Act.
  • However, as per judicial pronouncements, it denotes ‘the taking into custody of a person under some lawful command or authority’.
  • In other words, a person is said to be arrested when he is taken and restrained of his liberty by power or colour of lawful warrant.

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