Power to arrest
Section 69
GST – States
INSPECTION, SEARCH, SEIZURE AND ARREST
Bihar Goods and Services Tax Act, 2017
69. Power to arrest.-
(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 State
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