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    <title>Power to arrest.</title>
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    <description>The Commissioner may authorise a State tax officer to arrest a person suspected of specified GST offences under section 132; the arrested person must be informed of the grounds and produced before a Magistrate within twenty four hours. Procedural safeguards under the Code of Criminal Procedure govern admission to bail or custody, and the Deputy Commissioner has, for non cognizable and bailable offences, the same powers as an officer in charge of a police station regarding release on bail.</description>
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      <description>The Commissioner may authorise a State tax officer to arrest a person suspected of specified GST offences under section 132; the arrested person must be informed of the grounds and produced before a Magistrate within twenty four hours. Procedural safeguards under the Code of Criminal Procedure govern admission to bail or custody, and the Deputy Commissioner has, for non cognizable and bailable offences, the same powers as an officer in charge of a police station regarding release on bail.</description>
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