{"act":{"id":"andhra-pradesh-goods-services-tax-act-2017","short_title":"The Andhra Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"16","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Andhra Pradesh","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf","url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"69","heading":"Power of arrest","text":"(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.","html":"

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.

","words":217,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[{"cnr":"PHHC010311552021","order":"","title":"Ankur Garg v. Union of India","court":"HC","court_name":"High Court of Punjab and Haryana, Chandigarh","date":"2025-07-15","citation":"CWP-7147 of 2021 (O&M) & batch; Judgment 15.07.2025 (Lisa Gill & Lapita Banerji JJ., P&H HC)","precedential_value":"Persuasive (High Court DB)","court_marking":"reportable","ratio_decidendi":"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.","applied_to_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.","basis":"cited","decided_under":null,"url":"https://ecourtsindia.com/cnr/PHHC010311552021"},{"cnr":"HPHC010147632024","order":"","title":"Gagandeep Singh v. State of Himachal Pradesh","court":"HC","court_name":"High Court of Himachal Pradesh at Shimla","date":"2025-06-23","citation":"Cr. MMO No. 338 of 2024; Judgment 23.06.2025 (Rakesh Kainthla J., HP HC)","precedential_value":"Persuasive (High Court)","court_marking":"reportable","ratio_decidendi":"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.","applied_to_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.","basis":"cited","decided_under":null,"url":"https://ecourtsindia.com/cnr/HPHC010147632024"}],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/section/69/","note":null,"source_note":"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).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}