GST arrest provisions: Need for an urgent review

In case of cognizable offences (magistrate’s warrant not required) under central excise and service tax laws, competent officers were empowered to cause arrest, while in the state VAT laws, the offences were non-cognizable (magistrate’s warrant required). In a giant leap for the tax administration,  GST  laws empowered both central and state officers, in case of cognizable offences, to e…