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    <title>Power to arrest.</title>
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    <description>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.</description>
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      <description>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.</description>
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