Power of arrest under GST: Chief Commissioner may authorise tax officers to arrest, with procedural safeguards and bail rules. The Chief Commissioner may authorise a State tax officer to arrest persons for specified GST offences punishable under section 132. Arrested persons must ... Summary
Power of arrest under GST: Chief Commissioner may authorise tax officers to arrest, with procedural safeguards and bail rules.
The Chief Commissioner may authorise a State tax officer to arrest persons for specified GST offences punishable under section 132. Arrested persons must be informed of grounds and produced before a Magistrate within twenty four hours where applicable. Arrests remain subject to the Code of Criminal Procedure: cognizable offence procedures for custody and bail apply under CrPC; for non cognizable and bailable offences the Deputy Commissioner or Assistant Commissioner exercise the powers and duties of an officer in charge of a police station to effect release on bail or forwarding to Magistrate custody.
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