ARREST AND BAIL PUNISHABLE UNDER THE CGST ACT 2017

Section 69 of the CGST Act 2017 allows for the arrest of individuals who commit certain offenses under the Act.

The offenses include tax evasion, fraudulent input tax credit claims, and obstruction of officers.

An officer with the rank of Deputy Commissioner or above can authorize the arrest of an individual.

The arrested individual must be produced before a magistrate within 24 hours.

Section 69 also allows for the release on bail of the arrested individual.

The bail amount must be equal to the amount of tax evaded or input tax credit fraudulently claimed.

The provisions of Section 69 are meant to deter individuals from committing offenses under the CGST Act 2017.