Section 69(1) of CGST

[Amit Sharma]

If offence under sub section 4 of section 132 of GST is bailable and non-cognizable then why arrest is mandated in section 69(1) for offences made under a,b,c,d and punishable under (II) of subsection 1 or section 132 of CGST

[Sadanand Bulbule]

Dear querist

Normally arrest of a person is made under Section 69[1] of the CGST Act to conduct interrogation, prevent the destruction of potential evidences, to prevent undue influence of the key witnesses and also to prevent likely flee of such person from the country. And the decision to arrest is in the wisdom of the Commissioner granting arrest warrant based on tangible evidences leading to the fraudulent evasion of tax. Bail or no bail is the prerogative of the judicial court and punishment is after the successful establishment of accusations made in the charge sheet subject to the discretion of the judicial court.

[Sadanand Bulbule]

Dear

Further I wish to add here that, in the case of cheating and forgery accusations against a person under Section 132, he needs to be informed about the specific “grounds of arrest” under Section 69(1) of the GST Act. Mere arrest memo is not enough. 

AI Summary

Arrest powers under Section 69(1) secure evidence and prevent flight, while bail remains a judicial discretion and accused must be informed. Arrest powers under Section 69(1) enable interrogation, preservation of evidence, protection of witnesses, and prevention of flight, exercised by the competent officer based on tangible evidence of fraudulent tax evasion; bail and punishment remain matters for the judicial forum. Detained persons must be informed of the specific grounds of arrest-mere issuance of an arrest memo is inadequate when accusations such as cheating or forgery are alleged.