Power to arrest: Commissioner may authorise tax officers to arrest for specified GST offences, with procedural safeguards. The Commissioner may authorise State tax officers to arrest persons reasonably believed to have committed specified GST offences attracting prescribed punishments; where applicable the arrested person must be informed of grounds and produced before a Magistrate within twenty four hours; arrests are subject to the Code of Criminal Procedure with bail granted or custody forwarded as required; for non cognizable and bailable offences the Deputy Commissioner or Assistant Commissioner have the same powers and provisions as 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: Commissioner may authorise tax officers to arrest for specified GST offences, with procedural safeguards.
The Commissioner may authorise State tax officers to arrest persons reasonably believed to have committed specified GST offences attracting prescribed punishments; where applicable the arrested person must be informed of grounds and produced before a Magistrate within twenty four hours; arrests are subject to the Code of Criminal Procedure with bail granted or custody forwarded as required; for non cognizable and bailable offences the Deputy Commissioner or Assistant Commissioner have the same powers and provisions as an officer in charge of a police station for release on bail or otherwise.
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