HomeLatest NewsOfficers under GST Act have powers of detention of accused to prevent tampering of evidence
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Officers under GST Act have powers of detention of accused to prevent tampering of evidence   Aug 22, 2020

While rejecting the anticipatory bail application of a Partner, accused of  committed a non-bailable offence in terms of Section 132(1)(b) and (c) read with Section 132(5) of the Central Goods and Services Tax Act, 2017 the Bombay high Court held that the Officers have the power of detention in certain cases. The Hon'ble High Court held as follows:

"Thus taking into consideration, the facts of the case, though the officers under the CGST Act, cannot seek custody of the arrested persons for completing the investigation, respondent’s contention that applicant’s detention in custody is necessary to prevent him from causing the evidence of the offence to disappear or tampering such evidence is well founded."

A copy of the judgment is attached    

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