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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 permits authorised state tax officers to detain suspects and secure prompt magistrate production.</h1> The Commissioner may, by order, authorise any officer of State tax to arrest a person when there are reasons to believe the person committed specified GST offences punishable under the Act. Arrested persons for certain offences must be informed of the grounds and produced before a Magistrate within twenty-four hours. Subject to the criminal procedure code, arrested persons for particular categories shall be admitted to bail or forwarded to Magistrate custody, and for non-cognizable and bailable offences the Deputy Commissioner or Assistant Commissioner have the same powers as an officer in charge for release on bail or otherwise.

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