https://www.taxtmi.com/acts?id=24026 Power to arrest under the GST law is exercisable where the Commissioner has reasons to believe that a person has committed specified offences under section 132 and may authorise a central tax officer to arrest that person. Arrest for the stated serious category requires the arrested person to be informed of the grounds of arrest and produced before a Magistrate within twenty-four hours. For the specified intermediate category, the person is to be admitted to bail or forwarded to the Magistrate's custody, while non-cognizable and bailable cases are governed by the powers of the Deputy Commissioner or Assistant Commissioner for bail and release. en-us Mon, 27 Mar 2017 17:25:09 +0530 Thu, 25 Jun 2026 18:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24026 Power to arrest under the GST law is exercisable where the Commissioner has reasons to believe that a person has committed specified offences under section 132 and may authorise a central tax officer to arrest that person. Arrest for the stated serious category requires the arrested person to be informed of the grounds of arrest and produced before a Magistrate within twenty-four hours. For the specified intermediate category, the person is to be admitted to bail or forwarded to the Magistrate's custody, while non-cognizable and bailable cases are governed by the powers of the Deputy Commissioner or Assistant Commissioner for bail and release. Act-Rules GST Mon, 27 Mar 2017 17:25:09 +0530 https://www.taxtmi.com/acts?id=24026