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<h1>Power to arrest: Commissioner may authorise tax officers to effect arrests for specified GST offences with procedural safeguards.</h1> The Commissioner may authorise State tax officers to arrest persons believed to have committed specified GST offences; authorised officers must inform the arrested person of the grounds and produce them before a Magistrate within twenty-four hours where required, and arrests are subject to the Code of Criminal Procedure with bail and custody procedures-Deputy Commissioners and Assistant Commissioners have powers equivalent to an officer in charge for releasing persons in non cognizable and bailable cases.