Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Power to arrest: Commissioner may authorise tax officers to arrest for specified GST offences with Magistrate production and bail safeguards. The Commissioner may authorise a State tax officer to arrest persons believed to have committed specified GST offences; authorised officers must inform the arrested person of the grounds and produce them before a Magistrate within the statutory period. Procedural treatment follows the Code of Criminal Procedure: certain arrested persons are to be admitted to bail or forwarded to Magistrate custody, and the Deputy or Assistant Commissioner has powers equivalent to an officer in charge for non cognizable and bailable offences regarding release on bail.
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 Magistrate production and bail safeguards.
The Commissioner may authorise a State tax officer to arrest persons believed to have committed specified GST offences; authorised officers must inform the arrested person of the grounds and produce them before a Magistrate within the statutory period. Procedural treatment follows the Code of Criminal Procedure: certain arrested persons are to be admitted to bail or forwarded to Magistrate custody, and the Deputy or Assistant Commissioner has powers equivalent to an officer in charge for non cognizable and bailable offences regarding release on bail.
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