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BAIL CONDITIONS UNDER GOODS AND SERVICES TAX

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Section 69 of the Central Goods and Services Tax Act, 2017 (‘CGST Act’) lays down the provisions for arrest and bail. The provision states that the arrested person chargeable with cognizable and non-bailable offences shall be produced before a Magistrate before twenty-four (24) hours. However, the provision is silent regarding bail in the case of cognizable and non-bailable offences. In both the situation provisions of the Criminal Procedure Code, 1973 ( ‘ CrPC ’ ) must be read into for the purpose of arrest and bail and the procedures thereof.    For  CGST  Act  car e mu st b e ta ken  to r ely  upon  the  pro visi ons  of t he  C rPC   for  gran ting /den ying  the  bai l ap plic atio n. I f th e pe rson  acc used  is  arre sted /det aine d he  has  to  file   Reg ular  Bai l Ap plic atio n un der  sect ion( s) 4 36/4 37/4 39 o f th e  Cr PC  r /w.  Sect ion  69 o f th e CG ST A ct.  In c ase  such  per son  is h avin g ap preh ensi on o f ar rest  in  non- bail able  off en ce s, t