Power to arrest authorises state tax officers to detain suspects for specified GST offences, requiring prompt Magistrate production. The Commissioner may authorise State tax officers to arrest persons suspected of specified GST offences; arrested persons must be informed of grounds and produced before a Magistrate within twenty-four hours. Arrests are subject to criminal procedure rules: suspects in bailable categories shall be admitted to bail or forwarded to Magistrate custody, and for non-cognizable bailable offences the Deputy or Assistant Commissioner has powers equivalent to an officer-in-charge for release on bail.
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 state tax officers to detain suspects for specified GST offences, requiring prompt Magistrate production.
The Commissioner may authorise State tax officers to arrest persons suspected of specified GST offences; arrested persons must be informed of grounds and produced before a Magistrate within twenty-four hours. Arrests are subject to criminal procedure rules: suspects in bailable categories shall be admitted to bail or forwarded to Magistrate custody, and for non-cognizable bailable offences the Deputy or Assistant Commissioner has powers equivalent to an officer-in-charge for release on bail.
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