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    <title>Power to arrest.</title>
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    <description>The Commissioner may authorise any State tax officer to arrest persons believed to have committed specified GST offences; the authorised officer must inform the arrested person of the grounds and produce them before a Magistrate within the prescribed timeframe. Arrests comply with the Code of Criminal Procedure, providing for admission to bail or forwarding to Magistrate custody where applicable, and granting Deputy Commissioners and Assistant Commissioners the same powers as an officer in charge for releasing persons in non cognizable and bailable cases.</description>
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      <description>The Commissioner may authorise any State tax officer to arrest persons believed to have committed specified GST offences; the authorised officer must inform the arrested person of the grounds and produce them before a Magistrate within the prescribed timeframe. Arrests comply with the Code of Criminal Procedure, providing for admission to bail or forwarding to Magistrate custody where applicable, and granting Deputy Commissioners and Assistant Commissioners the same powers as an officer in charge for releasing persons in non cognizable and bailable cases.</description>
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