Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Power to arrest under GST allows authorised state tax officers to arrest for specified offences subject to CrPC safeguards. Section 69 authorises the Commissioner to empower State tax officers to arrest persons reasonably believed to have committed specified offences under section 132; arrested persons must be informed of grounds and produced before a Magistrate within twenty-four hours. Arrests are subject to Code of Criminal Procedure safeguards: bailable and non-cognizable offences permit admission to bail or forwarding to Magistrate custody, and Deputy or Assistant Commissioners have the same powers as an officer in charge for bail decisions in such 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 under GST allows authorised state tax officers to arrest for specified offences subject to CrPC safeguards.
Section 69 authorises the Commissioner to empower State tax officers to arrest persons reasonably believed to have committed specified offences under section 132; arrested persons must be informed of grounds and produced before a Magistrate within twenty-four hours. Arrests are subject to Code of Criminal Procedure safeguards: bailable and non-cognizable offences permit admission to bail or forwarding to Magistrate custody, and Deputy or Assistant Commissioners have the same powers as an officer in charge for bail decisions in such cases.
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