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    <title>Power to arrest.</title>
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    <description>The Commissioner may authorise State tax officers to arrest persons reasonably believed to have committed specified GST offences; arrested persons must be informed of the grounds and produced before a judicial authority within the prescribed period, and arrest, bail, custody forwarding or release are subject to the Code of Criminal Procedure with specified administrative bail powers for certain bailable or non-cognizable offences.</description>
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      <description>The Commissioner may authorise State tax officers to arrest persons reasonably believed to have committed specified GST offences; arrested persons must be informed of the grounds and produced before a judicial authority within the prescribed period, and arrest, bail, custody forwarding or release are subject to the Code of Criminal Procedure with specified administrative bail powers for certain bailable or non-cognizable offences.</description>
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