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TMI BlogSection 69(1) of CGSTX X X X Extracts X X X X X X X X Extracts X X X X ..... Section 69(1) of CGST X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 132 of GST is bailable and non-cognizable then why arrest is mandated in section 69(1) for offences made under a,b,c,d and punishable under (II) of subsection 1 or section 132 of CGST Repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y By Sadanand Bulbule: The Reply: Dear querist Normally arrest of a person is made under Section 69[1] of the CGST Act to conduct interrogation, prevent the destruction of potential evidences, to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... event undue influence of the key witnesses and also to prevent likely flee of such person from the country. And the decision to arrest is in the wisdom of the Commissioner granting arrest warrant base ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on tangible evidences leading to the fraudulent evasion of tax. Bail or no bail is the prerogative of the judicial court and punishment is after the successful establishment of accusations made in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he charge sheet subject to the discretion of the judicial court. Reply By Sadanand Bulbule: The Reply: Dear Further I wish to add here that, in the case of cheating and forgery accusations against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a person under Section 132, he needs to be informed about the specific "grounds of arrest" under Section 69(1) of the GST Act. Mere arrest memo is not enough. X X X X Extracts X X X X X X X X Extracts X X X X
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