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TMI BlogPower to Arrest - Section 69X X X X Extracts X X X X X X X X Extracts X X X X ..... travention 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] (b) Issues any invoice or bill without su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econd 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 authorised to arrest the person shall inform such person of the grounds of arrest and produce him before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 as, nature and gravity of offence, quantum of duty evaded or credit wrongfully availed, nature and quality of evidence, possibility of evidences being tampered with or witnesses bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C. 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 personnel carrying out the arrest and handling the interrogation of the arrestee should bear accurate, visible and clear identification and name tags with their designations. The particulars of all such police personnel who handle in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 detention in custody by a doctor on the panel of approved doctors appointed by Director, Health Services of the concerned State or Union Territory, Director, Health Services should prepare such a panel for all Tehsils and Districts as well. viii. Copies of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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