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A person is arrested under section 69 of the CGST Act, 2017 for an offence under section 132 that is not one of those specified in section 132(5), and so is non-cognizable and bailable under section…

Question and options

A person is arrested under section 69 of the CGST Act, 2017 for an offence under section 132 that is not one of those specified in section 132(5), and so is non-cognizable and bailable under section 132(4). Under section 69(3)(a), what must follow?

  1. He is to be released on bail granted by the Commissioner who ordered arrest

  2. He is to be admitted to bail or, failing bail, sent to the Magistrate's custody

  3. He is to be held in departmental custody until the tax evaded is paid

  4. He is to be produced before a Magistrate in 24 hours, with no bail by officers

Answer and explanation

Correct answer: B - He is to be admitted to bail or, failing bail, sent to the Magistrate's custody

Section 69(3)(a) of the CGST Act, 2017 provides that a person arrested for an offence specified in section 132(4) shall be admitted to bail or, in default of bail, forwarded to the custody of the Magistrate. Production before a Magistrate within twenty-four hours with no bail from officers is the section 69(2) rule for the cognizable, non-bailable offences in section 132(5). For bailable offences, section 69(3)(b) gives the power to release on bail to the Deputy or Assistant Commissioner, acting like an officer in charge of a police station.

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