TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Commissioner Authorized to Arrest Under Section 69 of GST Act for Specific Offenses; Bail Rules Outlined</h1> Section 69 of the Central Goods and Services Tax Act, 2017, grants the Commissioner the authority to arrest individuals suspected of committing certain offenses under Section 132. The Commissioner can authorize a central tax officer to arrest such individuals. Upon arrest for offenses specified under Section 132(5), the officer must inform the individual of the arrest grounds and present them before a Magistrate within 24 hours. For offenses under Section 132(4), the arrested person is entitled to bail or must be brought before a Magistrate. In non-cognizable and bailable offenses, the Deputy or Assistant Commissioner has the same authority as a police station officer regarding bail.
TaxTMI 
TaxTMI 
