CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST

Section 69: Power to arrest

The Central Goods and Services Tax Act, 2017

(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 such person.

(2) Where a person is arrested under sub-section (1) for an offence specified under sub-section (5) of section 132, the officer authorised to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty-four hours.

(3) Subject to the provisions of the Code of Criminal Procedure, 1973 (2 of 1974),––

(a) where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132, he shall be admitted to bail or in default of bail, forwarded to the custody of the Magistrate;

(b) in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant Commissioner shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in-charge of a police station.

Questions on this section

3 questions in 1 of our papers cite Section 69. Try these from the free papers:

1. Which of the following correctly states what the Supreme Court said in Union of India v. Sunil Biyani (12 August 2026) about an order of the Commissioner under Section 69 of the CGST Act, 2017?
2. In Union of India v. Sunil Biyani (12 August 2026), the High Court had rejected a pre-arrest bail application as not maintainable, since no order under Section 69 of the CGST Act, 2017 had been passed, but it protected the applicant from arrest for one week after any such order. The Supreme Court held that:
3. Match the Supreme Court judgments of August 2026 (List I) with the provision they turned on (List II): List I A. M/s Tata Steel Limited v. Union of India B. Union of India v. Sunil Biyani C. Union of India v. The Board of Trustees of the Port of Bombay D. The New India Assurance Company Limited v. M/s Louis Dreyfus Commodities India Pvt. Ltd. List II 1. Section 45 of the Customs Act, 1962 2. Section 64VB of the Insurance Act, 1938 3. Section 74 of the CGST Act, 2017 4. Section 69 of the CGST Act, 2017

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