Section 69 of CGST Act,2017 – Power to arrest


   

Section 69 of CGST Act,2017 – Power to arrest

Section 69 of CGST Act,2017 from bare act : –
(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorise any officer of central tax to arrest such person.
(2) Where a person is arrested under sub-section (1) for an offence specified under subsection (5) of section 132, the officer authorised to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty-four hours.
(3) Subject to the provisions of the Code of Criminal Procedure, 1973,––

(a) where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132, he shall be admitted to bail or in default of bail, forwarded to the custody of the Magistrate;

(b) in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant Commissioner shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in-charge of a police station.


CHAPTER XIV

INSPECTION, SEARCH, SEIZURE AND ARREST

Chapter XIV of the CGST Act,2017 covers sections relating to INSPECTION, SEARCH, SEIZURE AND ARREST under GST. All these sections from the CGST Act,2017 are available for your ready reference.
Section 67 : Power of inspection, search and seizure
Section 68 :  Inspection of goods in movement
Section 69 : Power to arrest
Section 70 : Power to summon persons to give evidence and produce documents
Section 71 : Access to business premises
Section 72 : Officers to assist proper officers


 

Ankita Khetan

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