Power to arrest authorises tax officers to detain suspects of specified GST offences and ensures prompt magistrate production. The Commissioner may authorise a State tax officer to arrest persons reasonably believed to have committed specified GST offences; authorised officers must inform arrested persons of the grounds and produce them before a Magistrate within twenty-four hours where applicable. Subject to the Code of Criminal Procedure, arrests for bailable or non-cognizable offences allow admission to bail or forwarding to Magistrate custody, and Deputy or Assistant Commissioners have powers equivalent to an officer-in-charge for release or detention in those 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 authorises tax officers to detain suspects of specified GST offences and ensures prompt magistrate production.
The Commissioner may authorise a State tax officer to arrest persons reasonably believed to have committed specified GST offences; authorised officers must inform arrested persons of the grounds and produce them before a Magistrate within twenty-four hours where applicable. Subject to the Code of Criminal Procedure, arrests for bailable or non-cognizable offences allow admission to bail or forwarding to Magistrate custody, and Deputy or Assistant Commissioners have powers equivalent to an officer-in-charge for release or detention in those cases.
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