Power to arrest
Section 62
Bill
INSPECTION, SEARCH, SEIZURE AND ARRES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
62. Power to arrest
(1) If the [Commissioner of CGST or the Commissioner of SGST] has reason to believe that any person has committed an offence punishable under clause (i) or (ii) of sub-section (1) or under sub-section (2) of section 73, he may, by order, authorise any CGST/SGST officer to arrest such person.
(2) Where a person is arrested
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