Legal VIEW: Balancing the decriminalisation under GST Updated : October 29, 2020 05:19 PM IST In the context of GST, there is a rampant increase in the number of arrests made by the enforcement agencies drawing powers from Section 69 of the Central Goods and Services Tax (CGST) Act. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.