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    <title>Power to arrest.</title>
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    <description>The Commissioner may authorise State tax officers to arrest persons believed to have committed specified GST offences; arrested persons must be informed of grounds and produced before a Magistrate within twenty-four hours. For non-cognizable and bailable offences, the arrested person shall be admitted to bail or forwarded to Magistrate custody, and the Deputy Commissioner or Assistant Commissioner have powers equivalent to an officer-in-charge of a police station for bail purposes, subject to the Code of Criminal Procedure.</description>
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      <description>The Commissioner may authorise State tax officers to arrest persons believed to have committed specified GST offences; arrested persons must be informed of grounds and produced before a Magistrate within twenty-four hours. For non-cognizable and bailable offences, the arrested person shall be admitted to bail or forwarded to Magistrate custody, and the Deputy Commissioner or Assistant Commissioner have powers equivalent to an officer-in-charge of a police station for bail purposes, subject to the Code of Criminal Procedure.</description>
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