Power to arrest: Authorisation for State tax officers to detain suspected GST offenders with specified procedural safeguards. Commissioner may authorise a State tax officer to arrest a person believed to have committed specified GST offences; the arresting officer must inform the person of the grounds and produce them before a Magistrate within twenty four hours for certain offences. Subject to the Code of Criminal Procedure, arrested persons for offences attracting bail shall be admitted to bail or forwarded to Magistrate custody, and Deputy Commissioners or Assistant Commissioners have powers equivalent to an officer in charge of a police station for release on bail or otherwise.
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: Authorisation for State tax officers to detain suspected GST offenders with specified procedural safeguards.
Commissioner may authorise a State tax officer to arrest a person believed to have committed specified GST offences; the arresting officer must inform the person of the grounds and produce them before a Magistrate within twenty four hours for certain offences. Subject to the Code of Criminal Procedure, arrested persons for offences attracting bail shall be admitted to bail or forwarded to Magistrate custody, and Deputy Commissioners or Assistant Commissioners have powers equivalent to an officer in charge of a police station for release on bail or otherwise.
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