Chapter XIV - Inspection, search, seizure and arrest
Section 69
Section 69: Power to arrest
Section 69 permits Commissioner-authorised arrest for specified section 132 offences and states certain information, production and bail requirements.
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Need advice on Section 69?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Introduction
Arrest under the CGST Act is tied to specified criminal-offence clauses. It is not an ordinary consequence of every tax mismatch or return default.
Key takeaways
Commissioner threshold
The Commissioner must have reasons to believe that a person committed one of the specified section 132 offences and may authorise a central-tax officer by order.
Grounds and magistrate
For an arrest covered by section 132(5), the officer informs the person of the grounds and produces them before a Magistrate within twenty-four hours.
Bail route
The Act addresses bailable and non-cognizable categories in subsection (3), subject to criminal procedure law. The section 132 offence category must be checked before applying a route.
Commissioner threshold
The Commissioner must have reasons to believe that a person committed one of the specified section 132 offences and may authorise a central-tax officer by order.
Grounds and magistrate
For an arrest covered by section 132(5), the officer informs the person of the grounds and produces them before a Magistrate within twenty-four hours.
Bail route
The Act addresses bailable and non-cognizable categories in subsection (3), subject to criminal procedure law. The section 132 offence category must be checked before applying a route.
Practical checklist
Do
- Identify the exact section 132 allegation and authorising order.
- Record the grounds communicated and time of arrest.
- Seek qualified legal assistance promptly for offence classification and bail.
Avoid
- Assume the power applies without checking its rank, authorisation and statutory conditions.
Frequently asked questions
Can any unpaid GST amount alone trigger section 69 arrest?
Section 69 requires the specified offence and Commissioner-level reasons-to-believe threshold.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026