Section 69(1) in Telangana Goods and Services Tax Act, 2017
(1)Where the Commissioner has reasons to believe that any 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 State tax to arrest such person.
