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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 effect arrest when they have “reasons to believe (the law does not specify whether it is “beyond reasonable doubt” or just “circumstantial”)” that tax has been evaded. Increasing GST litigation before the apex and high courts, by way of writ petitions, brings
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