Format of Arrest Memo u/s 13 of Central Excise Act 1944 read with Section 174 (2) of CGST Act 2017

ARREST MEMO

[Under Section 13 of Central Excise Act, 1944 read with Section 174 (2) of Central Goods and Services Tax Act, 2017]

Whereas, I have reason to believe that you, ……………………………. (Name of  the person to be arrested and his designation), age about ………………… years, son/ daughter of Shri …….., and address …………………….. (address of the premises) has committed an offence punishable under section 9 of the Central Excise Act, 1944 read with Section 174 (2) of Central Goods and Services Tax Act, 2017.

2. Therefore, with the due approval of the Principal Commissioner/ Commissioner (Office Address)…………………, …………… (name), ………….., (designation), Office of the Commissioner, Central …………….. (office Address), hereby arrest you today at ……….(time) on ………………….(date) at ……………. (Place of arrest) under the  powers vested in me under Section 13 of the said Act read with Section 174 (2) of Central Goods and Services Tax, 2017.

3. Accordingly, Shri……………… S/o …………….. has been placed under and he has been explained the grounds of his arrest. He was also informed about his right to have someone informed about his arrest and …………..has been informed about his arrest.

Signature…………………………..

Name ……………………………….

Designation………………………..

4. I have been explained the grounds of my arrest. The fact of my arrest has been witnessed by Shri ………………….(name and designation of witness),son/ daughter of ………………..(name of  father / mother), resident of …………………  (address of witness).

Received copy of arrest Memo.

Signature of the Arrestee ·····················

Counter Signature of Witness

JAMA TALASHI

On the arrest of Shri ……………………….. (name and designation),son/daughter of ……………….. (name of father / mother), resident of ………………… (address), his ‘Jama Talashi’ was conducted in the presence of two witnesses and the following items have been recovered from his possession:

i. ……………………

ii. …………………..

iii. ………………….

iv. ………………….

Aforesaid items have been sealed in the presence of witness (s).

Signature ………………………………..

Name and designation of Officer

Witness No (1): Signature

Name

Address

Witness No (2): Signature

Name

Address

Signature of the Arrestee ···································

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Tags : GST, GST Circular, DIN