https://www.taxtmi.com/article/detailed?id=16932 Arrest under the CGST Act, 2017 applies to specified offences under section 132(1) and repeat offences under section 132(2), including tax evasion, wrongful input tax credit or refunds, and specified fraudulent conduct. The Commissioner may authorise an officer to arrest where there are reasons to believe that a specified offence was committed. The arrested person must be informed of the grounds of arrest and, for a cognizable offence, produced before a Magistrate within twenty-four hours. Non-cognizable and bailable offences permit release on bail by the Deputy or Assistant Commissioner, subject to the Code of Criminal Procedure. Article 22 provides related constitutional safeguards. en-us Mon, 13 Jul 2026 23:50:20 +0530 Mon, 13 Jul 2026 23:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16932 Arrest under the CGST Act, 2017 applies to specified offences under section 132(1) and repeat offences under section 132(2), including tax evasion, wrongful input tax credit or refunds, and specified fraudulent conduct. The Commissioner may authorise an officer to arrest where there are reasons to believe that a specified offence was committed. The arrested person must be informed of the grounds of arrest and, for a cognizable offence, produced before a Magistrate within twenty-four hours. Non-cognizable and bailable offences permit release on bail by the Deputy or Assistant Commissioner, subject to the Code of Criminal Procedure. Article 22 provides related constitutional safeguards. Articles Goods and Services Tax - GST Mon, 13 Jul 2026 23:50:20 +0530 https://www.taxtmi.com/article/detailed?id=16932