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The power under Section 69 of the Act can be exercised by the authority upon whom the power is delegated provided the delegatee has reasons to believe that the assessee has committed offence under Section 132 of the Act.

Section 69 of the CGST Act, 2017 — Arrest — Whether the Commissioner of State Tax could delegate his powers under the CGST Act, 2017 in favour of the Special Commissioner of State Tax and the Additional Commissioner of State Tax in view of powers conferred Section 5(3) of the Gujarat goods and Services Act. The writ applicant’s son was arrested under Section 69 of the CGST Act, 2017 by the Gujarat State Tax officers on the authorization issued by the Additional Commissioner of State Tax. The Commissioner empowered under Section 69 of the Act has delegated his powers to the Additional Commissioner of State Tax by way of Notification No. EST/1/Jurisdiction/B.2168 dated 05.07.2017 issued under Section 5(3) of the Gujarat goods and Services Act. The writ application was filed under Article 226 of the constitution of India regarding legality and validity of the said Notification dated 05.07.2017 and as to whether powers conferred upon the Commissioner of State Tax under Section 69 of the CGST Act, 2017 can be delegated.
Held that:-The Hon’ble High Court dismissed the writ petition and held that the power under Section 69 of the Act can be exercised by the authority upon whom the power is delegated provided that the delegatee has reasons to believe that the assessee has committed offence under Section 132 of the Act.— Nathalal Maganlal Chauhan Vs. State of Gujarat [2020] 21 TAXLOK.COM 028 (Gujarat)