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          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.

          <h1>Commissioner can authorize central tax officers to arrest under GST offence provisions; arrested persons must get prompt judicial oversight</h1> The Commissioner may authorize a central tax officer to arrest anyone believed to have committed specified offences under the GST offence provisions that are punishable as set out in those provisions. When arrested for offences falling under the provision requiring prompt judicial oversight, the arrested person must be informed of the grounds and produced before a Magistrate within 24 hours. Subject to the Code of Criminal Procedure, persons arrested for other specified offences shall be admitted to bail or, if not bailed, forwarded to Magistrate custody; for non-cognizable and bailable offences, the Deputy or Assistant Commissioner has the same bail-release powers as a police officer-in-charge.

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