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    <title>Power to arrest.</title>
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    <description>Where the Commissioner, on reasons to believe, authorises a State tax officer to arrest a person for specified GST offences, the arrested person must be informed of grounds and produced before a Magistrate within twenty four hours where applicable; bail and custody procedures follow the Code of Criminal Procedure, and Deputy or Assistant Commissioners have the same powers as an officer in charge for releasing persons in non cognizable or bailable cases.</description>
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      <description>Where the Commissioner, on reasons to believe, authorises a State tax officer to arrest a person for specified GST offences, the arrested person must be informed of grounds and produced before a Magistrate within twenty four hours where applicable; bail and custody procedures follow the Code of Criminal Procedure, and Deputy or Assistant Commissioners have the same powers as an officer in charge for releasing persons in non cognizable or bailable cases.</description>
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