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    <title>Power to arrest.</title>
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    <description>The Commissioner may authorise a State tax officer to arrest persons believed to have committed specified GST offences; authorised officers must inform the arrested person of the grounds and produce them before a Magistrate within the statutory period. Procedural treatment follows the Code of Criminal Procedure: certain arrested persons are to be admitted to bail or forwarded to Magistrate custody, and the Deputy or Assistant Commissioner has powers equivalent to an officer in charge for non cognizable and bailable offences regarding release on bail.</description>
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      <description>The Commissioner may authorise a State tax officer to arrest persons believed to have committed specified GST offences; authorised officers must inform the arrested person of the grounds and produce them before a Magistrate within the statutory period. Procedural treatment follows the Code of Criminal Procedure: certain arrested persons are to be admitted to bail or forwarded to Magistrate custody, and the Deputy or Assistant Commissioner has powers equivalent to an officer in charge for non cognizable and bailable offences regarding release on bail.</description>
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