Power to arrest permits Commissioner to authorise state tax officers to arrest for specified GST offences, subject to procedural safeguards. The Commissioner may authorise any State tax officer to arrest persons believed to have committed specified GST offences; the authorised officer must inform the arrested person of the grounds and produce them before a Magistrate within the prescribed timeframe. Arrests comply with the Code of Criminal Procedure, providing for admission to bail or forwarding to Magistrate custody where applicable, and granting Deputy Commissioners and Assistant Commissioners the same powers as an officer in charge for releasing persons in non cognizable and bailable cases.
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 permits Commissioner to authorise state tax officers to arrest for specified GST offences, subject to procedural safeguards.
The Commissioner may authorise any State tax officer to arrest persons believed to have committed specified GST offences; the authorised officer must inform the arrested person of the grounds and produce them before a Magistrate within the prescribed timeframe. Arrests comply with the Code of Criminal Procedure, providing for admission to bail or forwarding to Magistrate custody where applicable, and granting Deputy Commissioners and Assistant Commissioners the same powers as an officer in charge for releasing persons in non cognizable and bailable cases.
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