When can the proper officer authorize ‘arrest’ of any person under MGL?
Question 21
Bill
Inspection, Search, Seizure and Arrest
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 21. When can the proper officer authorize 'arrest' of any person under MGL?
Ans. The Commissioner of CGST/SGST can authorize a CGST/SGST officer to arrest a person if he has reasons to believe that the person has committed an offence attracting a punishment prescribed under section 73 (1)(i), 73
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =