Section 69 – Acts – INSPECTION, SEARCH, SEIZURE AND ARREST – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 69 – Power to arrest. 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorise any officer of central tax to arrest s
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