https://www.taxtmi.com/article/detailed?id=13022 The Commissioner may authorize a Central Tax officer by written order to arrest a person only where there is reason to believe that an offence under section 132 has been committed; the standard is an objective assessment of relevant material. Arrests attract procedural safeguards: informing the arrested person of grounds, production before a magistrate within twenty-four hours, bail mechanisms for bailable offences by designated officers, and compliance with CrPC and constitutional rights. en-us Tue, 15 Oct 2024 11:47:20 +0530 Tue, 15 Oct 2024 11:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13022 The Commissioner may authorize a Central Tax officer by written order to arrest a person only where there is reason to believe that an offence under section 132 has been committed; the standard is an objective assessment of relevant material. Arrests attract procedural safeguards: informing the arrested person of grounds, production before a magistrate within twenty-four hours, bail mechanisms for bailable offences by designated officers, and compliance with CrPC and constitutional rights. Articles Goods and Services Tax - GST Tue, 15 Oct 2024 11:47:20 +0530 https://www.taxtmi.com/article/detailed?id=13022