Power to arrest: Commissioner-authorised state tax officers may arrest for specified GST offences with procedural safeguards. The Commissioner may authorise State tax officers to arrest persons believed to have committed specified GST offences; arrested persons must be informed of grounds and produced before a Magistrate within twenty-four hours. For non-cognizable and bailable offences, the arrested person shall be admitted to bail or forwarded to Magistrate custody, and the Deputy Commissioner or Assistant Commissioner have powers equivalent to an officer-in-charge of a police station for bail purposes, subject to the Code of Criminal Procedure.
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-authorised state tax officers may arrest for specified GST offences with procedural safeguards.
The Commissioner may authorise State tax officers to arrest persons believed to have committed specified GST offences; arrested persons must be informed of grounds and produced before a Magistrate within twenty-four hours. For non-cognizable and bailable offences, the arrested person shall be admitted to bail or forwarded to Magistrate custody, and the Deputy Commissioner or Assistant Commissioner have powers equivalent to an officer-in-charge of a police station for bail purposes, subject to the Code of Criminal Procedure.
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