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9 J. Indian L. & Soc'y 64 (2018)
Safeguards against Arrest and the GST Law

handle is hein.journals/jindlas9 and id is 100 raw text is: SAFEGUARDS AGAINST ARREST AND THE GST LAW -VIDuSHI GUPTA AND VINTI AGARWAL Economic offences such as tax evasion, money laundering, etc. are con- sidered as grave in nature, as they affect the economy of the country as a whole, thereby posing a serious threat to its financial health. To deter persons from indulging in such economic offences, criminal sanctions are often imposed. One of the most prominent criminal sanctions imposed with regard to economic offences is that of arrest. It is widely acknowl- edged that arrests result in deprivation of liberty of a person. Thus, while it is imperative to maintain law and order in society, the power to arrest must also always be subject to necessary safeguards. Against this backdrop, the authors analyse the arrest provisions under the Goods and Services Tax Law, with a view to study the adequacy of the safeguards and authorisations built into the text of the statute. The authors also study the interplay between these provisions and the standards of arrest as established through judicial precedents, as well as other sources such as the Constitution of India and general statutes such as the Code of Criminal Procedure. Keywords: Economic offences, arrest, Goods and Services Tax Law, safe- guards, judicial precedents, Constitution of India, other statutes. I. INTRODUCTION Economic offences are a separate class of criminal offences that involve loss of public funds.2 Typically, the motive behind committing these offences is avarice, their victim is the State, and the mode of operation of the offender is fraud and not force.' Tax evasion is one of the most prevalent illegitimate activ- Vidushi Gupta, Senior Resident Fellow and Team Lead in Tax Law vertical at Vidhi Centre for Legal Policy & Vinti Agarwal, Research Fellow in Tax Law vertical at Vidhi Centre for Legal Policy. We would like to thank Mr Varun Rao for his research assistance. 2 National Crime Records Bureau, Crime in India - zoI4: Economic Offences, available at <https://ncrb.gov.in/sites/default/fileslcrime in-indiatableadditional-table-chapter-reports/ Table%zoI.II_2n4.pdf > (last visited on 23-9-209). 3 Law Commission of India, The Trial and Punishment of Social and Economic Offences, 1972, Report No. 47, (February 1972), available at http://lawcommissionoflndia.nic.in/1-5o/Report47.pdf (Last visited on September 25, 2019).

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