Grounds of arrest under section 69 GST Act must be conveyed at the time of arrest

Grounds of arrest under section 69 GST Act must be conveyed at the time of arrest https://www.taxtmi.com/article/detailed?id=15162 Section 69(2) of the GST Act aligns with Article 22(1) by requiring that the authorised officer inform the arrested person of the grounds for arrest; judicial pronouncements and CBIC instruction mandate that such grounds be conveyed in writing when the arrest memo is served. The right to written communication enables legal consultation, preserves procedural fairness, and non communication renders the arrest process legally infirm. Arrest powers must be exercised only after the Commissioner's factual satisfaction, supported by records, that the requisite offences are made out. en-us Wed, 01 Oct 2025 09:08:31 +0530 Wed, 01 Oct 2025 09:08:31 +0530 TaxTMI RSS Generator Grounds of arrest under section 69 GST Act must be conveyed at the time of arrest https://www.taxtmi.com/article/detailed?id=15162 Section 69(2) of the GST Act aligns with Article 22(1) by requiring that the authorised officer inform the arrested person of the grounds for arrest; judicial pronouncements and CBIC instruction mandate that such grounds be conveyed in writing when the arrest memo is served. The right to written communication enables legal consultation, preserves procedural fairness, and non communication renders the arrest process legally infirm. Arrest powers must be exercised only after the Commissioner's factual satisfaction, supported by records, that the requisite offences are made out. Articles Goods and Services Tax - GST Wed, 01 Oct 2025 09:08:31 +0530 https://www.taxtmi.com/article/detailed?id=15162