9911796707
TMI BlogPower to Arrest - Section 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ent; 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; [section 132(1)(a)] (b) Issues any invoice or bill without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [section 132(2)] 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 authorised to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty-four hours. [Section 69(2)] ii. If a person is arrested for a non-cognizable an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 ] * Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons. [ Circular No. 122/41/2019-GST dated 05.11.2019 ] * Generation and quoting of Document Identification Number (DIN) on any communication issued by the office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CGST/SGST be fully familiar with the provisions of the Code of Criminal Procedure, 1973. One important provision to be taken note of is section 57 of Cr.P.C.,1973 which provides that a person arrested without warrant shall not be detained for a longer period than, under the circumstances 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified by the police where the next friend or relative of the arrestee lives outside the district or town through the Legal Aid Organization in the District and the police station of the area concerned telegraphically within a period of 8 to 12 hours after the arrest. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
