GST Council recommendations are advisory only; cooperative federalism guides policy, but legislative power remains with the competent authorities.
The GST Council under Article 279A is a constitutional forum for cooperative federalism, empowered to make recommendations on GST rates, exemptions, model laws and related matters. Its role is advisory and non-binding, and it does not function as a law-making or supervisory authority. Parliament and State Legislatures retain plenary legislative powers, and the Council cannot approve, validate, ratify or otherwise confer legal force on legislative or executive acts. (AI Summary)

GST arrest procedure excludes BNSS remand provisions where the special law already governs arrest and detention.
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. (AI Summary)

Right to be informed of arrest grounds requires written, meaningful communication at the time of arrest to protect procedural fairness.
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. (AI Summary)