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Power to arrest: Commissioner may authorise state tax officers to arrest for specified GST offences with procedural safeguards. The Commissioner may authorise any State tax officer to arrest a person believed to have committed specified GST offences; the authorised officer must inform the arrested person of the grounds of arrest and produce them before a Magistrate within the time required by criminal procedure. Subject to the Code of Criminal Procedure, arrested persons for certain offences shall be admitted to bail or forwarded to Magistrate custody, and for non cognizable and bailable offences the Deputy Commissioner or Assistant Commissioner have 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: Commissioner may authorise state tax officers to arrest for specified GST offences with procedural safeguards.
The Commissioner may authorise any State tax officer to arrest a person believed to have committed specified GST offences; the authorised officer must inform the arrested person of the grounds of arrest and produce them before a Magistrate within the time required by criminal procedure. Subject to the Code of Criminal Procedure, arrested persons for certain offences shall be admitted to bail or forwarded to Magistrate custody, and for non cognizable and bailable offences the Deputy Commissioner or Assistant Commissioner have powers equivalent to an officer in charge for release on bail.
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