Power to arrest under GST depends on recorded belief of specified offences and includes strict bail and magistrate-production rules. Power to arrest under the GST law is exercisable where the Commissioner has reasons to believe that a person has committed specified offences under section 132 and may authorise a central tax officer to arrest that person. Arrest for the stated serious category requires the arrested person to be informed of the grounds of arrest and produced before a Magistrate within twenty-four hours. For the specified intermediate category, the person is to be admitted to bail or forwarded to the Magistrate's custody, while non-cognizable and bailable cases are governed by the powers of the Deputy Commissioner or Assistant Commissioner for bail and release.
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 under GST depends on recorded belief of specified offences and includes strict bail and magistrate-production rules.
Power to arrest under the GST law is exercisable where the Commissioner has reasons to believe that a person has committed specified offences under section 132 and may authorise a central tax officer to arrest that person. Arrest for the stated serious category requires the arrested person to be informed of the grounds of arrest and produced before a Magistrate within twenty-four hours. For the specified intermediate category, the person is to be admitted to bail or forwarded to the Magistrate's custody, while non-cognizable and bailable cases are governed by the powers of the Deputy Commissioner or Assistant Commissioner for bail and release.
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