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 of arrest: tax commissioner may authorise officers to arrest for specified GST offences with bail protections. The Commissioner may authorise a State tax officer to arrest a person suspected of specified GST offences; the authorised officer must inform the person of the grounds of arrest and produce them before a Magistrate within twenty four hours. Arrests are subject to the Code of Criminal Procedure: persons charged with the specified category of offences shall be admitted to bail or, failing bail, forwarded to Magistrate custody; for non-cognizable and bailable offences, Deputy Commissioners and Assistant Commissioners have equivalent powers to an officer in charge for bail decisions.
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 of arrest: tax commissioner may authorise officers to arrest for specified GST offences with bail protections.
The Commissioner may authorise a State tax officer to arrest a person suspected of specified GST offences; the authorised officer must inform the person of the grounds of arrest and produce them before a Magistrate within twenty four hours. Arrests are subject to the Code of Criminal Procedure: persons charged with the specified category of offences shall be admitted to bail or, failing bail, forwarded to Magistrate custody; for non-cognizable and bailable offences, Deputy Commissioners and Assistant Commissioners have equivalent powers to an officer in charge for bail decisions.
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