https://www.taxtmi.com/article/detailed?id=10672 Section 69 permits arrest where the Commissioner has reason to believe offences under Section 132-such as supply without invoices, issuance of invoices without supply, wrongful input tax credit, or collection of tax not remitted-have been committed; these offences are cognizable and non-bailable. Arrest requires recorded unambiguous reasons based on credible material, limited to custodial necessity to protect investigation or prevent tampering, must follow CrPC procedures and section 69(3), include an arrest memo stating grounds and particulars, inform a nominated person, ensure gender-appropriate arrest and medical examination, and oblige prompt Magistrate production or bail and specified reporting to authorities. en-us Wed, 07 Sep 2022 06:48:36 +0530 Wed, 07 Sep 2022 06:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10672 Section 69 permits arrest where the Commissioner has reason to believe offences under Section 132-such as supply without invoices, issuance of invoices without supply, wrongful input tax credit, or collection of tax not remitted-have been committed; these offences are cognizable and non-bailable. Arrest requires recorded unambiguous reasons based on credible material, limited to custodial necessity to protect investigation or prevent tampering, must follow CrPC procedures and section 69(3), include an arrest memo stating grounds and particulars, inform a nominated person, ensure gender-appropriate arrest and medical examination, and oblige prompt Magistrate production or bail and specified reporting to authorities. Articles Goods and Services Tax - GST Wed, 07 Sep 2022 06:48:36 +0530 https://www.taxtmi.com/article/detailed?id=10672