Power to arrest
Section 81
Bill
INSPECTION, SEARCH, SEIZURE AND ARRES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
81. 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 specified in clause (a),(b),(c),(d) or clause (e) of sub-section (1) of section 92 and punishable under clause (i) and (ii) of sub-section (1) or under sub-section (2) of t
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