Format of Arrest Memo Under Section 69 of CGST Act 2017

ARREST MEMO

[Under Section 69 of the Central Goods and Services Tax, 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 clause (a) or clause (b) or clause (c) or clause (d) of sub section (1) of section 132 of the Central Goods and Services Tax, 2017 which is punishable under clause (i) or (ii) of sub-section (1) or sub-section (2) of the said section.

I, …………… (name), ………….., (designation), Office of the Principal Commissioner/Commissioner, CGST ………………(office Address), being duly authorized, hereby arrest you today at ……….(time) on ………………….(date)  at  …………….(Place  of arrest) under Section 69 of the said Act.

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