The proper officer under the CGST Act, 2017 can authorize arrest of any person under section 69 of the CGST Act, 2017. State all those situations when the proper officer can authorize arrest of any person.

The Commissioner of CGST under section 69 of CGST Act, 2017, by order in writing, can authorize any CGST Officer to arrest a person, if he has reasons to believe that such person has committed following offences as specified in section 132(1)(a)/(b)/(c)/(d) which is punishable under section 132(1)(i)(ii) or section 132(2) of the Act. a) supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made thereunder, with the intention to evade tax; b) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilisation of input tax credit or refund of tax; c) avails input tax credit using such invoice or bill referred to in clause (b); d) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; A person can be arrested, provided that: (i) where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds two hundred lakh rupees. (ii) where the person was earlier convicted of any of the above-mentioned offences.