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          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.

          <h1>Power to arrest under GST provisions enables authorised tax officers to detain persons accused of specified offences, with procedural safeguards.</h1> Power to arrest authorises the Commissioner to empower tax officers to arrest persons accused of specified offences attracting penal consequences; arresting officers must inform the arrested person of the grounds and, where applicable, produce them before a Magistrate within the statutory time. Arrest procedures remain subject to the Code of Criminal Procedure; for bailable or non cognizable offences certain tax commissioners have powers analogous to an officer in charge for bail and custody decisions.

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