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: Commissioner can authorise tax officers to arrest, with bail and magistrate production safeguards. The Commissioner may authorise State tax officers to arrest persons believed to have committed specified offences under section 132. Arrested persons for certain offences must be informed of the grounds and produced before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrestees for other specified offences shall be admitted to bail or forwarded to Magistrate custody, and for non-cognizable and bailable offences the Deputy Commissioner or Assistant Commissioner hold powers equivalent to an officer in charge of a police station 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 under GST: Commissioner can authorise tax officers to arrest, with bail and magistrate production safeguards.
The Commissioner may authorise State tax officers to arrest persons believed to have committed specified offences under section 132. Arrested persons for certain offences must be informed of the grounds and produced before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrestees for other specified offences shall be admitted to bail or forwarded to Magistrate custody, and for non-cognizable and bailable offences the Deputy Commissioner or Assistant Commissioner hold powers equivalent to an officer in charge of a police station for release on bail.
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