Power to arrest under GST: Commissioner may authorise State tax officers to arrest persons for specified offences and procedures. Section 69 authorises the Commissioner to order State tax officers to arrest persons reasonably believed to have committed specified offences under section 132; arrested persons must be informed of grounds and produced before a Magistrate within twenty four hours, and bail and custody procedures follow the Code of Criminal Procedure, with Deputy or Assistant Commissioners exercising powers like an officer in charge for non cognizable and bailable offences.
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 under GST: Commissioner may authorise State tax officers to arrest persons for specified offences and procedures.
Section 69 authorises the Commissioner to order State tax officers to arrest persons reasonably believed to have committed specified offences under section 132; arrested persons must be informed of grounds and produced before a Magistrate within twenty four hours, and bail and custody procedures follow the Code of Criminal Procedure, with Deputy or Assistant Commissioners exercising powers like an officer in charge for non cognizable and bailable offences.
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