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    <title>Power to arrest.</title>
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    <description>Power to arrest permits the Commissioner to authorise a State tax officer to arrest persons believed to have committed specified GST offences; arrested persons must be informed of grounds and, where required, produced before a Magistrate within twenty four hours, and detention and bail follow the Code of Criminal Procedure with Deputy and Assistant Commissioners exercising police station equivalent powers for non cognizable and bailable offences.</description>
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      <description>Power to arrest permits the Commissioner to authorise a State tax officer to arrest persons believed to have committed specified GST offences; arrested persons must be informed of grounds and, where required, produced before a Magistrate within twenty four hours, and detention and bail follow the Code of Criminal Procedure with Deputy and Assistant Commissioners exercising police station equivalent powers for non cognizable and bailable offences.</description>
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