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 committedany offence specified in clause (a) or clause (b) or clause (c) or clause (d) ofsub-section (1) of section 132 which is punishable under clause (i) or (ii) ofsub-section (1), or sub-section (2) of the said section, he may, by order, authorise any officerof 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 personof 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 specifiedunder 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 Commissioneror the Assistant Commissioner shall, for the purpose of releasing an arrested personon bail or otherwise, have the same powers and be subject to the same provisions asan officer-in-charge of a police station.

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CHAPTER XIV

INSPECTION, SEARCH, SEIZURE AND ARREST

Chapter XIV of the CGST Act,2017 covers sections relating toINSPECTION, SEARCH, SEIZURE AND ARRESTunder GST. All thesesections 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 tosummonpersons togive evidenceand producedocuments Section 71 :Access to business premises Section 72 :Officers to assist proper officers

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