Section 69 of CGST Act, 2017 : Section 69: Power To Arrest

Explanation using Example

Imagine a business owner, Mr. John, who runs a chain of electronics stores. The tax authorities have discovered that Mr. John has been deliberately underreporting his sales to evade a significant amount of Goods and Services Tax (GST). After a thorough investigation, the Commissioner of Central Tax believes that Mr. John has committed an offence under section 132 of the Central Goods and Services Tax Act, 2017, which involves the evasion of tax amounting to crores of rupees.

Based on this belief and the eviden...

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