BAIL CONDITIONS UNDER GOODS AND SERVICES TAX
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