Supreme Court Strengthens Safeguards for GST and Customs Arrests

New ruling mandates substantial evidence and adherence to procedural safeguards to prevent arbitrary detentions under tax laws.

The Supreme Court ruled that arrests under GST and Customs laws require substantial evidence, not mere suspicion, ensuring compliance with constitutional protections.
Authorities must document 'reasons to believe' and provide clear evidence of tax evasion or fraud exceeding ₹500 lakh before initiating arrests.
Key safeguards include the right to pre-arrest bail, written grounds for arrest, and adherence to criminal law protections under the Bharatiya Nyaya Suraksha Sanhita.
The court emphasized that coercion or threats during enforcement actions are impermissible, calling for departmental action against officers who engage in such practices.
This decision reinforces judicial oversight and aims to balance enforcement against tax evasion with the protection of individual rights and due process.