Format of Arrest Memo u/s 91 of Finance Act 1994 read with Sec 174(2) of CGST Act 2017

ARREST MEMO

[Under Section 91 of Finance Act, 1994 read with Section 174 (2) of Central Goods and Services Tax Act, 2017]

Whereas, the Principal Commissioner / Commissioner …………………. (Office Address) has reasons 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) have committed an offence specified in sub-section (1) of Section 89 of the Finance Act, 1994 read with Section 174 (2) of the Central Goods and Services Tax Act, 2017.

2. I, …………… (name), ………….., (designation), Office of the Principal Commissioner / Commissioner,………………(office Address), being duly authorized, hereby arrest you today at ……….(time) on ………………….(date) at …………….(Place of arrest) under Section 91 of the said Finance Act read with section 174 (2) of the Central Goods and Services Tax Act, 2017.

3. Accordingly, Shri……………… S/o …………….. has been placed under arrest 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 Sh./Ms. ……………. 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 ‘JamaTalashi’ 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