Chapter XIV (Sections 67-72) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Inspection, Search, Seizure and Arrest. Section 69 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Power to arrest under CGST Act 2017.
Recently, we have discussed in detail section 68 (i.e. Inspection of goods in movement) of CGST Act 2017. Today, we learn the provisions of section 69 of the CGST Act 2017. Complete Details of CGST Section 69 – Power to arrest. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 69 of CGST Act 2017
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. In this note, you will learn detail of the provisions of section 69 of CGST Act 2017 read with Central GST Rules 2017.
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.
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.
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.