Power to arrest: Commissioner may authorise tax officers to detain suspected GST offenders; arrest triggers prompt production and bail rules. The Commissioner may authorise State tax officers to arrest persons reasonably believed to have committed specified GST offences; arrested persons must be informed of the grounds and produced before a judicial authority within the prescribed period, and arrest, bail, custody forwarding or release are subject to the Code of Criminal Procedure with specified administrative bail powers for certain bailable or non-cognizable offences.
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 tax officers to detain suspected GST offenders; arrest triggers prompt production and bail rules.
The Commissioner may authorise State tax officers to arrest persons reasonably believed to have committed specified GST offences; arrested persons must be informed of the grounds and produced before a judicial authority within the prescribed period, and arrest, bail, custody forwarding or release are subject to the Code of Criminal Procedure with specified administrative bail powers for certain bailable or non-cognizable offences.
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