Section 69 - Power to arrest of CGST ACT, 2017

           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) ofsub-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.

 

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