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

Power to arrest under GST limited to specified offences; prosecution remains possible where conduct fits penal descriptions.
Power to arrest under GST is confined to specified listed offences that meet statutory monetary thresholds; alleged wrongful availment of input tax credit in the described factual scenarios does not automatically attract arrest unless the conduct maps to the enumerated offences involving invoice falsity, fraudulent avails or similar misconduct. Arrestability is distinct from the ability to prosecute: even absent arrest, the Commissioner may sanction prosecution where the conduct constitutes a penal offence or falls within the residual tax evasion limb and the monetary seriousness criteria are met.