Power to arrest, Sec 69 of CGST Act, 2017


Section 69 of CGST Act, 2017 Power to arrest


The extract of Section 69 of CGST Act,2017 quoted below:


The below post explains about Power to arrest under section 69 of CGST Act,2017.


Section 69 of CGST Act, 2017 explains Power to arrest as below: (The amendments if any will also be updated here soon).


The extract of Section 69 of CGST Act,2017 quoted below:


69  Power to arrest



69. (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

Power to arrest, Sec 69 of CGST Act, 2017sub-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.



The above information clarifies about Power to arrest under section 69 of CGST Act,2017.  


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