Print PDF eBookPower to Arrest  [Section 69] Where the Goods and Service tax 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 of GST Act which is punishable under clause (i) or (ii) … Continue reading Power to Arrest In GST and SAFEGUARDS