SAFEGUARDS Arrest under GST with Supreme Court specific guidelines required to be followed while making arrests

SAFEGUARDS Arrest under GST with Supreme Court specific guidelines required to be followed while making arrests

SAFEGUARDS- (Non cognizable and Bailable):- Subject to the provisions of the Code of Criminal Procedure, 1973, [Section 69 (3) of CGST Act]––

(a) where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132 of CGST Act 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.

In the case of D.K. Basu v. State of West Bengal 1.1997 (1) SCC 416  the Hon’ble Supreme Court has laid down specific guidelines required to be followed while making arrests:

Click below link for Download Specific guidelines and See Page No:- 7-8