Power to arrest: authorised central tax officers may detain persons suspected of specified GST offences and produce them promptly. The Commissioner may authorise central tax officers to arrest persons reasonably believed to have committed specified GST offences; the arrested person must be informed of the grounds and produced before a Magistrate within twenty-four hours. Arrest and subsequent release or custody procedures follow the Code of Criminal Procedure, with Deputy Commissioners and Assistant Commissioners possessing powers comparable to an officer-in-charge of a police station for bailable and non-cognizable offences to effect release on bail or forward custody.