Power to arrest under GST: Commissioner may authorise tax officers to arrest suspected offenders with specified procedural safeguards. Section 69 permits the Commissioner to authorise State tax officers to arrest persons suspected of offences specified in the enforcement provision; the authorised officer must inform the arrested person of the grounds and produce him before a Magistrate within the prescribed time. Procedural safeguards under the Code of Criminal Procedure apply: offences treated as bailable must result in admission to bail or forwarding to Magistrate custody if bail is not secured, and for non cognizable bailable offences Deputy or Assistant Commissioners exercise the same release and bail powers as an officer in charge.