ection 69 – Power to Arrest
Section 69 of CGST Act, 2017 – Power to Arrest Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 69 Section 69 empowers GST authorities to arrest a person in cases involving serious offences under GST. This provision is intended to: Prevent large-scale tax evasion Stop fake invoicing and ITC fraud Ensure presence of accused during investigation Because arrest affects personal liberty, this power is subject to strict legal safeguards. 2. Statutory Provision – Section 69 Section 69(1): Where the Commissioner has reasons to believe that a person has committed any offence specified in clauses (a), (b), (c) or (d) of sub-section (1) of section 132, which is punishable under clause (i) or clause (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. Section 69(2): Where a person is arrested under sub-se...