Power to arrest under GST provisions enables authorised tax officers to detain persons accused of specified offences, with procedural safeguards. Power to arrest authorises the Commissioner to empower tax officers to arrest persons accused of specified offences attracting penal consequences; ... Summary
Power to arrest under GST provisions enables authorised tax officers to detain persons accused of specified offences, with procedural safeguards.
Power to arrest authorises the Commissioner to empower tax officers to arrest persons accused of specified offences attracting penal consequences; arresting officers must inform the arrested person of the grounds and, where applicable, produce them before a Magistrate within the statutory time. Arrest procedures remain subject to the Code of Criminal Procedure; for bailable or non cognizable offences certain tax commissioners have powers analogous to an officer in charge for bail and custody decisions.
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