BREAKING| BNSS/CrPC Provisions On Rights Of Arrested Persons Applicable To GST & Customs Acts : Supreme Court
Understanding the Landmark Ruling on Arrest Provisions under GST and Customs Acts
The Supreme Court has delivered a significant ruling on the powers of arrest under the Goods and Services Tax (GST) Act and the Customs Act, making it clear that the provisions of the Code of Criminal Procedure (now Bharatiya Nagarik Suraksha Sanhita) on the rights of accused persons are equally applicable to arrests made under these acts.
Applicability of Provisions
The Court has held that the provisions of the Code of Criminal Procedure (now Bharatiya Nagarik Suraksha Sanhita) on the rights of accused persons, as laid down in the Arvind Kejriwal case, are equally applicable to the arrests made under the Customs Act and the GST Act. This means that the provisions relating to arrest, including the power of arrest, are governed by the same principles and standards as under the Criminal Procedure Code.
Anticipatory Bail Applicable to GST and Customs Acts
The Court has also held that the provisions relating to anticipatory bail are applicable to the GST Act and the Customs Act, and parties can approach the Court for relief if there is an apprehension of arrest, without the FIR being registered. This means that individuals can seek anticipatory bail to prevent the risk of arrest.
Circulars Issued by GST Department
The Court has further held that the circulars issued by the GST department regarding arrest must be strictly adhered to. This emphasizes the importance of following due process and procedure in the exercise of the power of arrest.
Concerns of Coercion and Harassment
The Court has also expressed concerns about the allegations of coercion and harassment by tax officials, observing that some merit may be found in these allegations. This suggests that the Court may take a critical view of the actions of tax officials and may require them to adopt a more reasonable and respectful approach in their dealings with taxpayers.
Judicial Review and the Powers of the Court
The Court has also emphasized the importance of judicial review in cases of alleged abuse of power by tax officials, stating that the Court will not hesitate to intervene to protect the rights of the accused. This reiterates the paramount importance of the rule of law and the need for checks and balances on the exercise of power by officials.
Key Observations
While the matter was being heard, the bench orally made several key observations, including:
- There can be no private complaint under the GST Act.
- Arrest should not be made on mere suspicion.
- A GST/Customs officer must have certifiable material prior to arresting, which can be verified by a Magistrate.
- The ratio of the Om Prakash v. Union of India (2011) case has been whittled down by recent amendments, but not completely done away with it.
- Citizens should not be harassed merely because there is ambiguity in the arrest provisions.
Strengthening Liberty and Preventing Harassment
The Court has emphasized its commitment to strengthening liberty and preventing harassment of citizens by tax officials, stating that it will interpret the law to promote these goals while preventing abuse of power by officials.
Conclusion
The BREAKING| BNSS/CrPC Provisions On Rights Of Arrested Persons Applicable To GST & Customs Acts : Supreme Court ruling is a significant development in the field of taxation and criminal law, and has far-reaching implications for the powers of arrest under the GST Act and the Customs Act. It is a landmark decision that emphasizes the importance of upholding the rights of the accused and preventing the abuse of power by tax officials.
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