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 ... Summary
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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