TMI BlogPower to Arrest - Section 69X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment; tax collected in contravention of provisions of the GST Act but not paid to the Government and taking input tax credit without receiving goods and services. Furthermore, the arrest made for duty evasion ranging from ₹ 2 crores to ₹ 5 crores are bailable and those beyond ₹ 5 crores are non-bailable . As Per Section 69(1) The Commissioner of CGST/SGST can authorise an officer to arrest a person if he has reasons to believe that the person has committed an offence prescribed in (a) Supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made thereunder,with the intention to evade tax; [ clause (a) of sub-section (1) of section 132 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onvicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine. [ sub-section (2) of section 132 ] Safeguards provided under CGST /SGST Act for a person who is placed under arrest There are certain safeguards provided under section 69 for a person who is placed under arrest. These are: i. Where a person is arrested under sub-section (1) for an offences specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 and punishable under clause (i) of sub section (1) of section 132, of that sub-section shall be cognizable and non-bailable., the officer auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly availed or the amount of refund wrongly taken exceeds ₹ 5 crores, shall be cognizable and nonbailable. Other offences under the act are non-cognizable and bailable. Relevant Guidelines Guidelines for launching of prosecution under the CGST, 2017 [ Instruction No. 04/2022-23 [GST Investigation] Dated 01.09.2022 ] Guidelines for arrest and bail in relation to offences punishable under the CGST act, 2017 [ Instruction No. 02/2022-23 (GST-Investigation) Dated 17.08.2022 ] Format of Arrest Memo Circular No. 128/47/2019-GST dated 23.12.2019 The broad guidelines for arrest followed in CBIC Decision to arrest needs to be taken on case-to- case basis considering various factors, such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances of the case, is reasonable but this shall not exceed twenty-four hours (excluding the journey time from place of arrest to the Magistrate s court). Within this period, as provided under section 56 of Cr.PC. the person making the arrest shall send the person arrested without warrant before a Magistrate having jurisdiction in the case. In a landmark judgment in the case of D.K. Basu v. State of West Bengal reported in 1997 (1) SCC 416 = 1996 (12) TMI 350 - SUPREME COURT , the Hon ble Supreme Court has laid down specific guidelines required to be followed while making arrests. While this is in relation to police, it needs to be followed by all departments having power of arrest. These are as under: i. The police personne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . v. An entry must be made in the diary at the place of detention regarding the arrest of the person which shall also disclose the name of the next friend of the person who has been informed of the arrest and the names and particulars of the police officials in whose custody the arrestee is. vi. The arrestee should, where he so requests, be also examined at the time of his arrest and major and minor injuries, if any present on his/her body, must be recorded at that time. The Inspection Memo must be signed both by the arrestee and the police officer effecting the arrest and its copy provided to the arrestee. vii. The arrestee should be subjected to medical examination by the trained doctor every 48 hours during his det ..... X X X X Extracts X X X X X X X X Extracts X X X X
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