Power to arrest authorises state tax officers to detain persons for specified GST offences and ensure magistrate production. Power to arrest authorises the Commissioner to order state tax officers to arrest persons reasonably believed to have committed specified GST offences. Arresting officers must inform the arrested person of the grounds and produce them before a Magistrate within twenty four hours. Subject to the Code of Criminal Procedure, arrested persons for specified offences shall be admitted to bail or forwarded to Magistrate custody in default of bail, and for non-cognizable bailable offences the Deputy Commissioner or Assistant Commissioner shall exercise the powers of an officer in charge for release on bail or otherwise.
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 authorises state tax officers to detain persons for specified GST offences and ensure magistrate production.
Power to arrest authorises the Commissioner to order state tax officers to arrest persons reasonably believed to have committed specified GST offences. Arresting officers must inform the arrested person of the grounds and produce them before a Magistrate within twenty four hours. Subject to the Code of Criminal Procedure, arrested persons for specified offences shall be admitted to bail or forwarded to Magistrate custody in default of bail, and for non-cognizable bailable offences the Deputy Commissioner or Assistant Commissioner shall exercise the powers of an officer in charge for release on bail or otherwise.
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