In short: GST officers can search premises (Section 67), summon people to give statements (Section 70) and arrest for serious offences (Section 69). Arrest is allowed only for listed offences, and for most of them only where the tax involved is more than ₹2 crore. Offences above ₹5 crore involving fake invoices or wrongful input tax credit are cognizable and non-bailable. In 2025 the Supreme Court confirmed that anticipatory bail is available in GST cases.
GST search (inspection) under Section 67
A search needs written authorisation from a Joint Commissioner or above, based on "reasons to believe" that tax is being evaded. During a search:
- ask to see the authorisation and the officers' identity;
- insist on independent witnesses and a list (panchnama) of everything seized, and get a copy;
- documents and devices seized must be returned when no longer needed, and copies can be requested;
- do not sign anything you have not read.
GST summons under Section 70
A summons requires you to appear and give evidence or documents. Statements are treated as given in a judicial proceeding, so false statements are an offence. Attend, or ask in writing for another date with reasons. Courts have said a summons must not be used to coerce payment of tax.
GST arrest under Section 69
A Commissioner may authorise arrest only with "reasons to believe", recorded in writing, that a person has committed an offence listed in Section 132, usually involving more than ₹2 crore. Typical cases are fake or bogus invoices, availing input tax credit without receiving goods, or collecting GST and not paying it to the government. Where the amount exceeds ₹5 crore, these offences are cognizable and non-bailable. Others are bailable. The grounds of arrest must be told to the person, and they must be produced before a magistrate within 24 hours.
Anticipatory bail in GST cases
In Radhika Agarwal v. Union of India (2025), the Supreme Court held that anticipatory bail is available to a person who fears arrest under the GST or Customs Acts, even before any FIR or prosecution. It also stressed that officers must not use the threat of arrest to force payment. Any deposit should be voluntary.
Questions people ask
Can GST officers arrest me?
Yes, but only for offences listed in Section 132, generally where the amount is over ₹2 crore, on a Commissioner's written authorisation recording reasons to believe. Over ₹5 crore for fake invoices or wrongful ITC, the offence is non-bailable.
Can I get anticipatory bail in a GST case?
Yes. The Supreme Court held in 2025 that anticipatory bail is available in GST and customs cases when a person reasonably fears arrest.
What should I do during a GST raid?
Stay calm, ask for the search authorisation, keep a witness, cooperate, read before you sign, and get a copy of the panchnama listing what was seized. Call your lawyer and chartered accountant.
Do I have to pay tax during a GST search?
No one can be forced to pay during a search. Any payment must be voluntary, and courts have ordered refunds where payment was obtained under pressure.
What is a fake invoice or bogus ITC case?
A case where invoices are issued or used without real supply of goods or services, to claim or pass on input tax credit. It is among the most serious GST offences.
Received a GST or customs notice?
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Become a ClientCall +91 81001 21141This guide gives general information about the law in India as on 11 November 2026. It is not legal advice for your situation, and reading it does not create a lawyer-client relationship. Rules and limits change; please take advice on your own facts.