Arrest under GST: prior Commissioner authorisation required; limited to specified offences with monetary and repeat offender conditions.

Provisions for arrest under the GST framework operate as exceptional enforcement measures and may be invoked only where statutory criteria are met and with prior Commissioner authorisation. Arrests are confined to offences expressly specified for this purpose and a monetary eligibility threshold governs the exercise of arrest powers, subject to a repeat-offender exception that removes the monetary constraint for previously convicted persons.

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