Eye Share: Arrest Before Adjudication in IDT matters: A Panoramic View of Provisions, Safeguards & Judicial Interpretation

The exercise of arrest as an enforcement mechanism in tax matters has drawn flak several times from the trade and the courts alike, due to the flagrant abuse of power by tax officers.The author Dhruv Bhattacharya (Advocate at Chambers of Sujit Ghosh) deciphers that tax legislations have always provided for imprisonment as a form of punishment for the commission of serious offences, however, over time such legislations have incorporated provisions enabling jurisdicti...