Section 69: Power to arrest

Q: What does Section 69 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 69 SGST pertains to "Power to arrest". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 69 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs power to arrest. As verified on 22 May 2026.

Q: Is Section 69 SGST still in force?

Yes, Section 69 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 69 SGST?

धारा 69 SGST is the Devanagari Hindi reference for Section 69 of the The State Goods and Services Tax Act, 2017 (Model). Section 69 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs power to arrest. As verified on 22 May 2026.

Q: What is Dhara 69 SGST?

Dhara 69 SGST is the Roman Hindi reference for Section 69 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 69 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs power to arrest. As verified on 22 May 2026.

Q: How to cite Section 69 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 69, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), 2017, § 69 (India).

Law on Tips Editorial Board

(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 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,-