https://www.taxtmi.com/acts?id=22658 The Commissioner may authorise a CGST/SGST officer to effect arrest when there are reasons to believe the person committed an offence attracting punishment under section 73(1)(i), 73(1)(ii) or 73(2) of the Model CGST/SGST Act. Arrest is therefore confined to offences meeting the statutory severity criteria, notably substantial tax evasion or instances where the person has a prior conviction under section 73. en-us Thu, 22 Sep 2016 18:44:37 +0530 Thu, 22 Sep 2016 18:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22658 The Commissioner may authorise a CGST/SGST officer to effect arrest when there are reasons to believe the person committed an offence attracting punishment under section 73(1)(i), 73(1)(ii) or 73(2) of the Model CGST/SGST Act. Arrest is therefore confined to offences meeting the statutory severity criteria, notably substantial tax evasion or instances where the person has a prior conviction under section 73. Act-Rules Bills Thu, 22 Sep 2016 18:44:37 +0530 https://www.taxtmi.com/acts?id=22658