Amended and updated notes on section 69 of CGST Act, 2017. Detail discussion on provisions and rules related to power to arrest.
Chapter XIV (Sections 67–72) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to inspection, search, seizure and arrest. Section 69 of CGST 2017 provides for power to arrest.
Recently, we have discussed in detail section 68 (Inspection of goods in movement) of CGST Act 2017. Today, we learn the provisions of section 69 of Central GST Act 2017.
Section 69 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 69 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XIV |
| Chapter Name | Inspection, Search, Seizure and Arrest |
| Section No. | 69 |
| Section Name | Power to arrest |
| Updated 2024 Edition | GST Law Book PDF |
Section 69 of Central GST – Power to arrest1
Section 69 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
Section 69(1) of CGST Act
Section 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.
Section 69(2) of CGST Act
Section 69(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.
Section 69(3) of CGST Act
Section 69(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.
- Section 69 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎