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 authorises tax officers to detain suspected GST offenders with magistrate production and bail safeguards. The Commissioner may, upon reason to believe that specified GST offences under section 132 attracting higher penalties have been committed, authorise State tax officers to arrest such persons. After arrest for those arrestable offences the authorised officer must inform the grounds and produce the person before a Magistrate within the statutory time; subject to the Code of Criminal Procedure, bailable offences require admission to bail or forwarding to Magistrate custody, and Deputy or Assistant Commissioners have the same powers as an officer in charge for release on bail in non cognizable 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 authorises tax officers to detain suspected GST offenders with magistrate production and bail safeguards.
The Commissioner may, upon reason to believe that specified GST offences under section 132 attracting higher penalties have been committed, authorise State tax officers to arrest such persons. After arrest for those arrestable offences the authorised officer must inform the grounds and produce the person before a Magistrate within the statutory time; subject to the Code of Criminal Procedure, bailable offences require admission to bail or forwarding to Magistrate custody, and Deputy or Assistant Commissioners have the same powers as an officer in charge for release on bail in non cognizable bailable cases.
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