Tax Matters

Criminal proceedings under the tax laws, and the bail and quashing remedies that arise from them.

What it involves

Tax statutes, including the GST laws and the Customs Act, carry their own offences and powers of arrest. In Radhika Agarwal v. Union of India, a three-judge bench of the Supreme Court upheld those powers but held that the safeguards of criminal procedure apply to such arrests, and that anticipatory bail is available.

Proceedings in these matters often turn on whether the officer had material to believe that an offence was committed, and on whether the statutory procedure for arrest and prosecution was followed.

Matters

  • Prosecutions under the GST laws
  • Prosecutions under the income-tax laws
  • Bail and anticipatory bail on arrest by tax authorities
  • Challenges to summons and complaints

How a matter proceeds

NoticeThe summons, the grounds of arrest and the record of the proceedings are examined.
RemedyAnticipatory bail, bail, or a challenge to the complaint, as the stage requires.
HearingCompliance with the statutory safeguards is placed before the court.

General information on the law as it stands on 15 November 2026. It is not legal advice and does not create an advocate–client relationship.

Let justice
be done.

Fiat justitia