Should the courts provide relief or give the benefit of doubt for the reason that it is the biggest tax reform the Indian economic history has ever seen and that its adaptation might therefore, take longer? Is the purpose of arrest in the GST regime to realise the loss in revenue or more? for a job not done by the department, is arrest justified? In the pendency of the issue of constitutional validity by the Supreme Court, should arrests be made? Before all other remedies as provided under the Act are exhausted should any coercive steps be taken by the department? Table Of Contents: ONE A Look into the ACT GST ACT TWO General Principles of Bail in Economic Offences THREE List of Judgements of the Supreme Court Granting No Coercive Action and Various High Courts on Grant and Rejection of Bail FOUR Supreme Court on Central Goods and Services Tax Act, 2017 FIVE High Courts SIX Conclusion