'Concerning Deviation from Procedure': Abrupt Arrests Under CGST Act and Department's Delay in Trial Highlighted: Punjab & Haryana High Court

The Punjab and Haryana High Court, while hearing bail applications in a major Goods and Services Tax (GST) evasion case, strongly criticized the authorities for carrying out abrupt arrests without adhering to the procedures mandated under the Central Goods and Services Tax Act, 2017. The Court emphasized that arrests are often made without issuing prior notice under Section 73 or Section 74 of the CGST Act, which deal with determination…