Section 69 - Power to arrest

Section 69 - Authority to Arrest Individuals

Section 69 outlines the circumstances under which the Commissioner can authorize the arrest of a person suspected of committing certain offenses under section 132 of the GST laws. If the Commissioner believes a person has committed an offense listed in section 132(1)(a) to (d), which is punishable under section 132(1)(i) or (ii) or section 132(2), they can order a central tax officer to arrest that person.

Once arrested under these provisions, the officer must inform the person of the reasons for their arrest and ensure they are brought before a Magistrate within 24 hours, as per sub-section (2). This ensures the person's rights are respected and due process is followed.

For offenses under section 132(4), the arrested individual is entitled to bail. If bail is not granted, they must be taken to a Magistrate's custody. In cases of non-cognizable and bailable offenses, the Deputy or Assistant Commissioner has the authority to release the person on bail, similar to the powers of a police station officer-in-charge, as detailed in sub-section (3). This section ensures that the arrest and bail process aligns with the existing criminal procedure laws.