SAFEGUARDS Arrest under GST with Supreme Court specific guidelines required to be followed while making arrests SAFEGUARDS- (Non cognizable and Bailable):- Subject to the provisions of the Code of Criminal Procedure, 1973, [Section 69 (3) of CGST Act]–– (a) where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of […]
Power 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) of sub-section […]
सीजीएसटी अधिनियम के अंतर्गत संज्ञेय और गैर संज्ञेय अपराध क्या है ? (Cognizable and non-Cognizable offence under GST Section)
