Section 69: Power to arrest

Q: What does Section 69 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 69 CGST pertains to "Power to arrest". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 69 of The Central Goods and Services Tax Act, 2017 (CGST) governs power to arrest. As verified on 19 May 2026.

Q: Is Section 69 CGST still in force?

Yes, Section 69 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 69 CGST?

धारा 69 CGST is the Devanagari Hindi reference for Section 69 of the The Central Goods and Services Tax Act, 2017. Section 69 of The Central Goods and Services Tax Act, 2017 (CGST) governs power to arrest. As verified on 19 May 2026.

Q: What is Dhara 69 CGST?

Dhara 69 CGST is the Roman Hindi reference for Section 69 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 69 of The Central Goods and Services Tax Act, 2017 (CGST) governs power to arrest. As verified on 19 May 2026.

Q: How to cite Section 69 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 69, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 69 (India).

Law on Tips Editorial Board

(1)

Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorise any officer of central tax to arrest such person.

(2)

Where a person is arrested under sub-section (1) for an offence specified under subsection (5) of section 132, 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.

(3)

Subject to the provisions of the Code of Criminal Procedure, 1973,—

(a) where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132, he shall be admitted to bail or in default of bail, forwarded to the custody of the Magistrate;

(b) in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant Commissioner shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in-charge of a police station.