TaxTMI 
TaxTMI 
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
Section 69(1) of CGST
30 Nov 2024 
2 Replies 
2633 Views Asked by
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. (AI Summary)
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. (AI Summary)