Central Goods and Service Tax Act, 2017
Power to Arrest (Sec. 69)
(1) Where the Commissioner has reasons to believe that a person has commit-ted 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 per-son shall inform such person of the grounds of arrest and produce him be-fore a Magistrate within twenty four hours.
(3) Subject to the provisions of the Code of Criminal Procedure, 1973,—
- 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;
- 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.
This section provides for power to arrest a person who has committed certain specified offence under section 132.