https://www.taxtmi.com/article/detailed?id=16474 Section 69 of the GST Act is treated as a self-contained and special procedure governing arrest, intimation of grounds, production before the Magistrate within 24 hours, and detention-related consequences for persons arrested for offences under section 132. Because section 4(2) of the BNSS yields to a special law that regulates the manner of investigation, inquiry, or trial, the general remand and detention framework in section 187 of the BNSS is stated not to govern an arrest made under section 69 of the GST Act. en-us Fri, 22 May 2026 07:07:26 +0530 Fri, 22 May 2026 07:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16474 Section 69 of the GST Act is treated as a self-contained and special procedure governing arrest, intimation of grounds, production before the Magistrate within 24 hours, and detention-related consequences for persons arrested for offences under section 132. Because section 4(2) of the BNSS yields to a special law that regulates the manner of investigation, inquiry, or trial, the general remand and detention framework in section 187 of the BNSS is stated not to govern an arrest made under section 69 of the GST Act. Articles Goods and Services Tax - GST Fri, 22 May 2026 07:07:26 +0530 https://www.taxtmi.com/article/detailed?id=16474