Question 22 - What are the safeguards provided under MGL for a person who is placed under arrest? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 22. What are the safeguards provided under MGL for a person who is placed under arrest? Ans. There are certain safeguards provided under section 62 for a person who is placed under arrest. These are: i. If a person is arrested for a cognizable offence, he must be informed in writing of the grounds of arrest and he must be produced before a magistrate within 24 hours of his arrest; ii. If a person is arrested for a non-cognizable and bailable offence, the Deputy/ Assistant Commissioner of CGST/SGST can release him on bail and he will be subject to the same provisions as an officer incharge of a police station under section 436 of the Code of Criminal Procedure, 1973; iii. All arrest must be in accordance with the provisions of the Code of Criminal Procedure, 1973 relating to arrest.