There are certain safeguards provided under section 69 for a person who is placed under arrest. These are:
a. If a person is arrested for a cognizable offence, he must be informed in writing of the grounds of arrest and he must be produced before a magistrate within 24 hours of his arrest;
i. If a person is arrested for a non cognizable and bailable offence, the Deputy/ Assistant Commissioner of CGST/SGST can release him on bail and he will be subject to the same provisions as an officer in-charge of a police station under section 436 of the Code of Criminal Procedure, 1973;
ii. All arrest must be in accordance with the provisions of the Code of Criminal Procedure, 1973 relating to arrest.
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