Question 21 - When can the proper officer authorize ‘arrest’ of any person under MGL? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 21. When can the proper officer authorize arrest of any person under MGL? Ans. The Commissioner of CGST/SGST can authorize a CGST/SGST officer to arrest a person if he has reasons to believe that the person has committed an offence attracting a punishment prescribed under section 73 (1)(i), 73 (1)(ii) and 73 (2) of the CGST/SGST Act. This essentially means that a person can be arrested only where the tax evasion is more than fifty lakhs rupees or where a person has earlier been convicted for an offence under section 73 of the Model CGST/SGST Act.