GST Investigations, Summons and Arrest

GST investigations can move quickly from a summons to a search, attachment of bank accounts or arrest. The Supreme Court has confirmed that arrest safeguards apply and that anticipatory bail can be sought in GST and Customs matters (Radhika Agrawal v. Union of India, 2025).

What we handle

  • Summons and statements
  • Search and seizure
  • Provisional attachment of bank accounts and property
  • Arrest and bail, including anticipatory bail
  • Show-cause notices and adjudication
  • Appeals and writ petitions
  • Prosecution and compounding

Frequently asked questions

Can anticipatory bail be sought in a GST matter?

Yes. The Supreme Court has held that anticipatory bail is available in GST and Customs matters, and that arrest safeguards must be followed.

My bank account has been attached. What can be done?

Provisional attachment is time-bound and must follow the statute. Objections can be filed, and an unlawful attachment can be challenged before the High Court.

Should I attend a GST summons?

A summons should not be ignored. Check what it requires, keep copies of documents produced, and take advice before giving a statement.

For a confidential discussion, contact the chambers. Chamber 570, District & Sessions Court, Surajpur, Greater Noida · +91 98713 39199 · WhatsApp · na@wisepartners.in

General legal information only; not legal advice or solicitation.