https://www.taxtmi.com/article/detailed?id=8554 The statutory provisions create an apparent conflict where section 69(1) confines the Commissioner's power to order arrests to cognizable and non bailable offences under section 132(1)(a)-(d), while section 132(4) classifies other offences as non cognizable and bailable. Section 69(2) prescribes immediate magistrate production for arrests, correlating with cognizable non bailable offences, yet section 69(3) addresses procedures and bail for non cognizable offences and alone references the Code of Criminal Procedure, producing an internal inconsistency between arrest authority and procedural treatment. en-us Fri, 21 Jun 2019 14:08:33 +0530 Fri, 21 Jun 2019 14:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8554 The statutory provisions create an apparent conflict where section 69(1) confines the Commissioner's power to order arrests to cognizable and non bailable offences under section 132(1)(a)-(d), while section 132(4) classifies other offences as non cognizable and bailable. Section 69(2) prescribes immediate magistrate production for arrests, correlating with cognizable non bailable offences, yet section 69(3) addresses procedures and bail for non cognizable offences and alone references the Code of Criminal Procedure, producing an internal inconsistency between arrest authority and procedural treatment. Articles Goods and Services Tax - GST Fri, 21 Jun 2019 14:08:33 +0530 https://www.taxtmi.com/article/detailed?id=8554