Power to arrest: authorised GST commissioners may direct officers to arrest for specified offences, subject to CrPC safeguards. The provision authorises the Commissioner of CGST/SGST to empower CGST/SGST officers to arrest persons for specified GST offences; arrested persons must be informed of grounds and produced before a magistrate within twenty-four hours; for non-cognizable and bailable offences Deputy or Assistant Commissioners have the same bail and release powers as an officer-in-charge under the Code of Criminal Procedure; all arrests must comply with CrPC arrest provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to arrest: authorised GST commissioners may direct officers to arrest for specified offences, subject to CrPC safeguards.
The provision authorises the Commissioner of CGST/SGST to empower CGST/SGST officers to arrest persons for specified GST offences; arrested persons must be informed of grounds and produced before a magistrate within twenty-four hours; for non-cognizable and bailable offences Deputy or Assistant Commissioners have the same bail and release powers as an officer-in-charge under the Code of Criminal Procedure; all arrests must comply with CrPC arrest provisions.
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