Section 69 of GST Act: Power to arrest

Amended and updated notes on section 69 of CGST Act, 2017. Detail discussion on provisions and rules related to power to arrest.

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 6772) 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 ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XIV
Chapter NameInspection, Search, Seizure and Arrest
Section No.69
Section NamePower to arrest
Updated 2024 EditionGST 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.
  1. 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. ↩︎


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