Arrest powers under GST: Commissioner-authorized arrests for specified tax offences, with procedural safeguards and remand rules. Arrest under GST is an exceptional, Commissioner authorized power limited to specified offences; offences exceeding the statutory tax/ITC/refund thresholds are cognizable and non bailable while others are non cognizable and bailable. Execution of a Commissioner's warrant under Section 69(1) requires identity verification, informing the detenue of grounds, prompt production before a Magistrate within 24 hours, remand applications, medical examination, issuance of an Arrest Memo, inventory of personal effects, and maintenance of supporting investigation documents.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Arrest powers under GST: Commissioner-authorized arrests for specified tax offences, with procedural safeguards and remand rules.
Arrest under GST is an exceptional, Commissioner authorized power limited to specified offences; offences exceeding the statutory tax/ITC/refund thresholds are cognizable and non bailable while others are non cognizable and bailable. Execution of a Commissioner's warrant under Section 69(1) requires identity verification, informing the detenue of grounds, prompt production before a Magistrate within 24 hours, remand applications, medical examination, issuance of an Arrest Memo, inventory of personal effects, and maintenance of supporting investigation documents.
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