Power of arrest
Section 69 of the Andhra Pradesh Goods and Services Tax Act, 2017 deals with power of arrest. Where the Chief Commissioner has reasons to believe that any 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
Power of arrest- (1) Where the Chief Commissioner has reasons to believe that any 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 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,- Act No.2 of 1974. Indcacino (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.
Section 69, The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Ankur Garg v. Union of India
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 15.07.2025 (order-1.pdf): Vires challenge to CGST s.132 prosecution scheme rejected following Radhika Agarwal — penalty/prosecution mechanism for GST evasion is within Art.246A; monetary thresholds making offences cognizable/non-bailable under s.132(1)(i)/(5) must be supported by relevant material in the arrest authorisation.
On this section: Decided on section 69 of the Central Goods and Services Tax Act, 2017, which The Andhra Pradesh Goods and Services Tax Act, 2017 enacts in the same words.
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Gagandeep Singh v. State of Himachal Pradesh
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 23.06.2025 (order-10.pdf): Prosecution for fraudulent ITC under s.132 via private complaint before Magistrate; because s.132 imprisonment may extend to five years, trial is as warrant case under CrPC Ch.XIX-B (s.244 pre-charge evidence) — Magistrate correctly ordered prosecution evidence; quash refused.
On this section: Decided on section 69 of the Central Goods and Services Tax Act, 2017, which The Andhra Pradesh Goods and Services Tax Act, 2017 enacts in the same words.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 69
What have the courts held on Section 69 of the Andhra Pradesh Goods and Services Tax Act?
Ankur Garg v. Union of India (15 Jul 2025) is the leading judgment on this section among those set out below: Decided on section 69 of the Central Goods and Services Tax Act, 2017, which The Andhra Pradesh Goods and Services Tax Act, 2017 enacts in the same words. Another 1 judgment on this section is set out below.
How do I find court cases under Section 69 of the Andhra Pradesh Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Goods and Services Tax Act 69, section 69 Andhra Pradesh Goods and Services Tax Act, section 69 of the Andhra Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with Ankur Garg v. Union of India (15 Jul 2025).
What should I read with Section 69 of the Andhra Pradesh Goods and Services Tax Act, and has it changed?
Its own text turns on section 132, so none of them can safely be read on its own.
When was the Andhra Pradesh Goods and Services Tax Act enacted?
Andhra Pradesh Goods and Services Tax Act was enacted in 2017 as Act 16 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions - In this Act, unless the context otherwise requires4932 words
- 142. Miscellaneous transitional provisions1933 words
- 174. Repeal and saving1897 words
- 54. Refund of tax1782 words
- 140. Transitional arrangements for input tax credit1198 words
- 79. Recovery of tax1117 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content). This page is not a substitute for legal advice.