Power to arrest
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 69 of the Central Goods and Services Tax Act, 2017 deals with power to arrest. 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, b The Act was enacted on 12 Apr 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.
Section 69, The Central Goods and Services Tax Act, 2017 (Act 12 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: s.69 arrest power upheld as ancillary to Art.246A GST levy; Commissioner’s reasons-to-believe must cite material for non-bailable s.132 offence before authorising arrest.
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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: s.69 arrest/complaint route survives; unbridled-power challenge fails because CrPC overlays GST arrest procedure per Radhika Agarwal.
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.
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 69
What have the courts held on Section 69 of the Central 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: s.69 arrest power upheld as ancillary to Art.246A GST levy; Commissioner’s reasons-to-believe must cite material for non-bailable s.132 offence before authorising arrest. Another 1 judgment on this section is set out below.
How do I find court cases under Section 69 of the Central 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: CGST Act 69, section 69 CGST Act, section 69 of the Central 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 Central Goods and Services Tax Act, and has it changed?
Its own text turns on section 132 (Punishment for certain offences), so none of them can safely be read on its own. One instrument names it without being made under it, most recently Notification No. 35/2020 -Central Tax dated 03.04.2020 (2020).
When was Section 69 of the Central Goods and Services Tax Act enacted?
Section 69 of the Central Goods and Services Tax Act, cited as CGST Act 69, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 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. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.