Power to arrest authorises tax officers to detain persons for specified GST offences and requires prompt magistrate production. Power to arrest authorises Commissioners to delegate arrest authority to CGST/SGST officers for specified offences; arresting officers must inform grounds ... Summary
Power to arrest authorises tax officers to detain persons for specified GST offences and requires prompt magistrate production.
Power to arrest authorises Commissioners to delegate arrest authority to CGST/SGST officers for specified offences; arresting officers must inform grounds and produce arrestees before a magistrate within twenty-four hours; for non-cognizable bailable offences Deputy or Assistant Commissioners have police station officer-equivalent bail and release powers; all arrests must follow the Code of Criminal Procedure.
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