Power to arrest: Commissioner may authorise state tax officers to arrest for specified GST offences; procedural safeguards apply. The Commissioner may authorise a State tax officer to arrest a person suspected of specified GST offences; the arresting officer must inform the person of the grounds and produce them before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrested persons for certain offences are to be admitted to bail or forwarded to Magistrate custody, and for non-cognizable bailable offences specified tax officers have powers equivalent to an officer in charge for bail and release.
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; procedural safeguards apply.
The Commissioner may authorise a State tax officer to arrest a person suspected of specified GST offences; the arresting officer must inform the person of the grounds and produce them before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrested persons for certain offences are to be admitted to bail or forwarded to Magistrate custody, and for non-cognizable bailable offences specified tax officers have powers equivalent to an officer in charge for bail and release.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
