Power to arrest
Section 69, CGST Act
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Section 69 empowers the Commissioner to authorise ARREST where a person is believed to have committed a cognizable, non-bailable offence under s.132 (e.g. large-scale fake-invoice/ITC fraud above the threshold).
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Arrest requires the Commissioner’s authorisation on recorded reasons to believe an offence under section 132(1)(a)-(d) has been committed, above the monetary threshold.
Radhika Agarwal (SC, 27-02-2025) upheld the section but requires the GROUNDS OF ARREST to be furnished in writing, and applies the criminal-procedure safeguards.
Above Rs 5 crore the offence is cognisable and non-bailable; below that it is bailable and the arrest power is correspondingly narrower.
The vires of section 135 – the presumption of culpable mental state – was expressly left open by the Supreme Court.
Questions people actually ask
Real questions we get on this provision, answered straight.
Can a director be arrested during an investigation before any demand is confirmed?+
Yes in law – arrest under section 69 does not wait for adjudication – but only on the Commissioner’s written authorisation, recorded reasons to believe, an offence in section 132(1)(a) to (d), and written grounds of arrest. Absence of any of those is the ground of challenge.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,270 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
ROHIT KUMAR GUPTA v. STATE OF PUNJAB THROUGH STATE TAX OFFICER
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KAMALPREET SINGH v. STATE(DIRECTORATE GENERAL OF GST INTELLIGENCEW) CHD
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Kundan Singh v. The Superintendent of CGST and central Excise,
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MANISH KUMAR v. DIRECTOR GENERAL OF GST INTELLIGENCE
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RAHUL S/O VIJAYKUMAR AHUJA v. DIRECTRRATE GENERAL OF GST INTELLIGHENCE NAGPURZONAL UNIT 2 ND FLOOR, SOUTH WING,CIVIL LINES NAGPUR
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Prem Sundar Chaudhary Proprietor of M/S Neha Enterprises v. Union of India through Directorate General of GST Intelligence Zonal U
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SANKET S/O VIJAY MURKUTE v. DIRECTOR GENERAL OF GOODS AND SERVICE TAX INTEL. NAGPUR ZONAL UNIT REP. THR. SR. INTE. O. NAGPUR
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/4859/2024 of MOHIT KUMAR v. UNION OF INDIA THRU. DEPTT. REVENUE DIRECTORATE GST. INTELLIGENCE LKO
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5 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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