GST officers cannot arrest for every tax dispute or unpaid demand. Under the Central Goods and Services Tax (CGST) Act, the Commissioner must record objective “reasons to believe” that a person committed specified section 132(1)(a)–(d) offences that meet the statutory punishment threshold. The Commissioner must then separately decide whether arrest is necessary. For the covered cognizable, non-bailable offences, the arrested person must be told the grounds, receive a written arrest memo and be produced before a Magistrate within 24 hours, subject to the rules on necessary journey time.
What the CGST Act actually authorizes
Section 69(1) of the CGST Act lets the Commissioner, by written order, authorize a central-tax officer to arrest a person when the Commissioner has reasons to believe that the person committed an offence listed in section 132(1)(a), (b), (c) or (d), punishable under the relevant imprisonment provisions of section 132(1) or section 132(2). The statutory text is available from the CBIC CGST Act.
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This is a targeted power, not a general power to arrest whenever an investigation is open, a return is disputed or tax has not been paid. The Supreme Court has stressed that the Commissioner’s belief must rest on material and evidence, not an unsupported assertion or a desire to investigate whether an offence might exist.
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Which GST offences can lead to arrest?
| Category | Statutory classification | Arrest position under section 69 | What must be established |
|---|---|---|---|
| Section 132(1)(a)–(d) offences punishable under the highest imprisonment clause (section 132(1)(i)) | Cognizable and non-bailable under section 132(5) | Section 69(1) can authorize arrest, but only after recorded reasons to believe and a separate necessity decision | Material showing the person committed the specified offence and that the section 132(5) conditions are met |
| Other section 132 offences, generally covered by section 132(4) | Generally non-cognizable and bailable | The Supreme Court says section 69(1) does not confer arrest authority for these offences | The applicable offence and punishment must still be identified; a tax disagreement alone is not enough |
Section 132(5) makes the specified offences cognizable and non-bailable when they are punishable under clause (i) of section 132(1). Section 132(4) generally classifies the other offences as non-cognizable and bailable. The Supreme Court in MakeMyTrip (India) Private Limited v. Union of India explained that section 69(1) is confined to cognizable, non-bailable offences and identified a drafting incongruity: section 69(3) contains bail and custody language for section 132(4) offences even though section 69(1) does not expressly grant arrest power for them. Read section 69(3) in that context; it should not be treated as an independent general power to arrest for bailable offences. See the Court’s order dated 17 July 2023 at the Supreme Court website.
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The “reasons to believe” threshold
Objective material, not suspicion
In Radhika Agarwal v. Union of India, decided on 27 February 2025, the Supreme Court held that the Commissioner must satisfactorily show, through recorded reasons to believe, that the person committed a non-bailable offence and that section 132(5)’s preconditions are satisfied. The reasons must be objective and supported by foundational material. An officer cannot arrest merely to find out whether the statutory conditions exist. Read the judgment at IndiaKanoon.
Identify the offence and punishment
The authorization should connect the evidence to a specific section 132(1)(a)–(d) offence and to the imprisonment clause that makes it cognizable and non-bailable. A vague reference to “GST evasion” does not itself establish the statutory classification.
Assessment is helpful, but not invariably a precondition
A completed tax assessment will normally help quantify the tax and establish the factual basis for a section 132 offence. The Supreme Court has also accepted that an assessment is not invariably required where the revenue already has sufficient certainty from other evidence. In that situation, the Commissioner must identify the evidence and expressly record why the statutory conditions are met. Arrest cannot be based on an estimate, a provisional figure or a bare suspicion simply because assessment has not finished.
Arrest is discretionary, not automatic
Even when the offence and evidentiary threshold are satisfied, the existence of power does not command its use. The Commissioner and authorized officer must consider whether arrest is needed for a proper investigation or to secure the person’s attendance. Factors described in the Supreme Court’s discussion of CBIC guidance include:
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- the person’s role in the alleged conduct and whether the person is a key operator;
- credible information and the strength of the available evidence;
- cooperation with summons, requests for records and questioning;
- evasive or contradictory replies;
- a realistic risk of tampering with evidence or intimidating or influencing witnesses;
- the need to ensure the person’s presence; and
- voluntary payment or other conduct relevant to the investigation.
CBIC guidance says arrest should not be routine or mechanical. A technical dispute about how a legal provision should be interpreted should be distinguished from deliberate conduct alleged to satisfy a section 132 offence. A disputed demand, by itself, does not automatically justify arrest.
What must happen before and during an arrest
1. The Commissioner makes and records the authorization
The Commissioner must pass an order authorizing a central-tax officer to arrest after recording reasons to believe based on material and evidence. The order is not merely an internal formality.
2. The authorization must be communicated
In Union of India v. Sunil Biyani, judgment dated 12 August 2026, the Supreme Court held that the section 69 authorization order must be communicated to the person sought to be arrested. Communication enables the person to challenge the order and pursue available pre-arrest remedies, including anticipatory bail where legally maintainable. The judgment is available at IndiaKanoon.
3. Grounds of arrest must be explained and given in writing
For an arrest relating to a section 132(5) offence, section 69(2) requires the officer to inform the person of the grounds. The Supreme Court records that CBIC Instruction No. 01/2025-GST, dated 13 January 2025, requires the grounds to be explained and supplied in writing as an annexure to the arrest memo, with the arrested person’s acknowledgment.
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4. The arrest memo must contain essential particulars
The memo should state the applicable statutory provisions and the date and time of arrest. The arrested person should receive a copy under acknowledgment. The officer must also immediately inform a person nominated or authorized by the arrested person and record that the notification was made.
5. Production before a Magistrate within 24 hours
Section 69(2) requires production before a Magistrate within 24 hours for the covered section 132(5) offences. The 24-hour calculation allows necessary journey time, but a temporary transfer to a police station for safe custody cannot be used to defeat the statutory limit.
6. Health, safety and gender-specific procedures
CBIC directions described by the Court require reasonable care for the arrested person’s health and safety, medical examination and procedures addressing the arrest of women. Officers must follow the applicable instructions while arranging custody and court production.
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Section 132(5) offences are cognizable and non-bailable, so bail is not an automatic entitlement at the police-station level; the arrested person must seek relief from the competent court under the applicable criminal-procedure framework. Non-cognizable and bailable offences generally fall under section 132(4), but, as the Supreme Court explained, the separate wording of section 69(3) does not expand section 69(1) into a general arrest power for those offences.
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The communication of the authorization order is important for a person considering anticipatory bail or another challenge before arrest. In Sunil Biyani, the Court also held that where a pre-arrest-bail application was dismissed as not maintainable, the court could not grant the interim protection at issue in that case. The availability and form of relief depend on the offence, the court seized of the matter and the current procedural law.
The CBIC instruction discussed by the Supreme Court says officers should try to file a prosecution complaint at the earliest, preferably within 60 days of arrest where bail has not been granted. That is an administrative preference, not a replacement for checking the governing procedural provisions and the facts of the individual case.
Can officers arrest before GST assessment is completed?
Yes, completion of assessment is not an absolute prerequisite. The practical question is whether the Commissioner already has sufficiently reliable evidence to record lawful reasons to believe that a specified, non-bailable section 132 offence was committed and whether arrest is necessary. If the available material only suggests that a liability might exist or that an assessment may later quantify a demand, the Supreme Court’s standard does not permit arrest merely to investigate that possibility.
What a summons does—and does not—mean
A summons under section 70 is an investigative step distinct from the section 69 arrest authorization. Receiving a summons does not, by itself, establish that arrest is imminent. The authority still has to identify a qualifying offence, satisfy the reasons-to-believe threshold and make a separate necessity assessment before arrest.
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What to do if an officer says you are being arrested
- Ask which section 132(1) clause and punishment provision are alleged, and ask to be told the grounds of arrest in plain language.
- Request the written grounds annexed to the arrest memo and check that the memo records the statutory provisions, date and time.
- Read the memo before acknowledging it; record any factual objection without obstructing the process, and obtain your copy.
- Nominate a trusted person to be informed and note when that notification is made.
- Ask about medical examination and disclose urgent health needs or medication.
- Contact a criminal-tax lawyer immediately about bail, a challenge to the authorization and the 24-hour Magistrate-production requirement.
- Preserve relevant invoices, returns, ledgers, electronic records and communications; do not delete, alter or conceal material.
These steps do not replace legal advice. The legality of a particular arrest turns on the authorization, the evidence identified in the reasons, the alleged offence and compliance with the safeguards.
Has GST arrest been removed in 2026?
Not on the evidence available as of 13 October 2026. A Press Information Bureau FAQ posted on 9 October 2026 says the GST Council recommended removing GST arrest provisions, raising the prosecution threshold from ₹1 crore to ₹5 crore, omitting or narrowing certain offences and changing punishment rules. It describes arrest removal as “now proposed,” not as an enacted and commenced repeal. Read the FAQ at the Press Information Bureau.
Until Parliament enacts the amendment and the required assent, notification and commencement occur, sections 69 and 132 remain the operative framework described above. Any article or legal advice issued after this date should verify the latest enacted text and commencement notification before stating that GST arrest authority has ended or changed.
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This explanation concerns the CGST Act and the Supreme Court decisions cited above. State GST laws are materially parallel in many situations, but their wording, notifications and implementation details should be checked separately. Do not assume that a safeguard, amendment or commencement date under the central law automatically applies identically under every state enactment.
The practical legal test
For a lawful arrest under the current central-GST framework, the chain should be visible: a specified section 132(1)(a)–(d) offence; evidence supporting the Commissioner’s recorded reasons to believe; satisfaction of the cognizable, non-bailable conditions; a separate, non-mechanical decision that arrest is necessary; communication of the authorization; written grounds and a proper arrest memo; notice to a nominated person; medical and safety protections; and production before a Magistrate within 24 hours. Missing links can provide grounds to challenge the arrest or seek appropriate relief, while the mere existence of a GST investigation or disputed tax demand does not, by itself, supply those links.
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