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
sub-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.
If you have any comments about Section 69 of CGST Act, 2017 explaining Power to arrest, share below your thoughts:
Click here to know GST rate of your goods or service
GST Exemption list of goods and services
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
How to export goods from India?
Learn GST in regional language
Export benefit schemes in India
How to import goods to India?
Liability in case of company in liquidation, CGST Act, 2017
CGST Act, 2017 Liability of directors of private company
Liability of guardians, trustees, CGST Act, 2017
CGST Act, 2017Liability of Court of Wards
Definitions, Section 95 of CGST Act, 2017
Appellate Authority for Advance Ruling, CGST Act, 2017
Appeal to Appellate Authority, CGST Act, 2017
CGST Act, 2017 Applicability of advance ruling
Organic chemicals, GST tariff rate in India
Tariff rate of GST payable for sale of Pharmaceutical products in India
Goods and Service Tax for sale of fertilizers
GST rate slab for Paints, varnishes, putty, mastics, inks and dyeing extracts
Rate of GST for Perfumes, cosmetics, essential oil, toilet preparations
GST tax for Soap, lubricating preparations, washing preparations etc.
GST rate for glues, enzymes, modified starches and albuminoidal substances
Rate of GST for pyrotechnic products, matches and pyrophoric alloys
Export procedures and documentation
Reconciliation of Reciepts under GST Tax
GST tax accounting code for CGST,SGST,IGST and Additional Tax
Details of Challan for GST Tax payment
CGA suggestions under GST Tax system in India
Accounting system under GST Tax payments
How many major heads of accounts in GST Tax
Recommended instructions to bank for collecting GST Tax
GST collection Banks
Travelers to India under import duty exemption, Frequently Asked Questions Part 2
Triangular export
Triangular shipment
Export Promotion Councils and Commodity Boards, product wise
Types of Insurance Documents.
Is DP terms of payment safe in export business?
Is Letter of Credit LC safe for an Importer?
Is ON BOARD CERTIFICATE required for LC negotiation
Who can inspect import cargo in US