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IN Circular · CBIC ·

CBIC Instruction 02/2026-GST halts GST arrests, curbs vehicle checks and bars tiny show cause notices

Summary

Central GST officers are told to make no further arrests as an interim step until the CGST Act is amended. Stopping vehicles for e-way bill checks now needs specific intelligence and written approval of a Joint Commissioner or above, and no show cause notice under sections 73, 74 or 74A may issue where tax involved is below Rs 10,000.

What it means for you

Businesses dealing with central GST officers get relief from arrests, routine highway detentions and small-value notices, though State GST officers are not yet bound.

Read the original source

This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.

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