Section 69 and 132

[Rajesh Kumar]

“69. Power to arrest. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorise any officer of central tax to arrest such person.

sir/ madam

Please enlight whether department can arrest a person , if duty evasion as per department is more than on account of

1. ITC availed after the time limit given under Section 16(4).ITC > 5 cr

2. ITC availed but payment to venders not made with 180 day. ITC involved is more than 5 crores.

3. ITC availed however the same was blocked under Section 17(5). ITC > 5 cr

4. ITC wrongful availed other than the the reasons given in clause a,b,c and d of Sub Section 2 of Section 132 and ITC > 5crs.

5. 2A and 3B difference.

6.ITC availed through Tran-1 later on department declares the same wrongly availed.

AI Summary

Can individuals be arrested under Section 69 for ITC evasion over five crores? Clarifications on Section 132 offenses. A discussion on the Goods and Services Tax (GST) forum addressed whether an individual can be arrested under Section 69 for alleged duty evasion scenarios involving input tax credit (ITC) exceeding five crores. The initial query raised concerns about various ITC situations, such as availing ITC after the time limit or without making payments to vendors. A participant clarified that none of the described situations fall under Section 132 offenses, which would warrant arrest under Section 69. However, they noted that prosecution under Section 132 is possible if the offense is proven, even if arrest under Section 69 is not applicable.