Power to arrest: Commissioner may authorise tax officers to arrest suspected GST offenders and follow magistrate and bail procedures. The Commissioner may authorise a State tax officer to arrest persons believed to have committed offences under section 132; the authorised officer must ... Summary
Power to arrest: Commissioner may authorise tax officers to arrest suspected GST offenders and follow magistrate and bail procedures.
The Commissioner may authorise a State tax officer to arrest persons believed to have committed offences under section 132; the authorised officer must inform the arrested person of the grounds and produce them before a Magistrate within the prescribed period. Procedural safeguards under the Code of Criminal Procedure apply: arrested persons for specified offences shall be admitted to bail or forwarded to Magistrate custody, and for non cognizable bailable offences the Deputy or Assistant Commissioner has the same powers as an officer in charge for release on bail.
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