THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
INSPECTION, SEARCH, SEIZURE AND ARREST
Section 69: Power to arrest.
(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.