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

AI Summary

Why Arrests Are Made Under CGST Act's Section 69(1) for Bailable, Non-Cognizable Offenses Explained A query was raised about why arrests are mandated under Section 69(1) of the CGST Act for certain offenses when these are bailable and non-cognizable under Section 132(4). A respondent explained that arrests under Section 69(1) are typically for interrogation, evidence preservation, and preventing witness tampering or flight risk. The decision to arrest is at the discretion of the Commissioner based on evidence of tax evasion. Bail decisions and punishments are determined by the judicial court. Additionally, individuals accused of cheating and forgery must be informed of the specific grounds for arrest beyond just an arrest memo.