Power to arrest: Commissioner may authorise tax officers to effect arrests for specified GST offences with procedural safeguards. The Commissioner may authorise State tax officers to arrest persons believed to have committed specified GST offences; authorised officers must inform the arrested person of the grounds and produce them before a Magistrate within twenty-four hours where required, and arrests are subject to the Code of Criminal Procedure with bail and custody procedures-Deputy Commissioners and Assistant Commissioners have powers equivalent to an officer in charge for releasing persons in non cognizable and bailable cases.
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: Commissioner may authorise tax officers to effect arrests for specified GST offences with procedural safeguards.
The Commissioner may authorise State tax officers to arrest persons believed to have committed specified GST offences; authorised officers must inform the arrested person of the grounds and produce them before a Magistrate within twenty-four hours where required, and arrests are subject to the Code of Criminal Procedure with bail and custody procedures-Deputy Commissioners and Assistant Commissioners have powers equivalent to an officer in charge for releasing persons in non cognizable and bailable cases.
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