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    <title>Power to arrest.</title>
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    <description>The Commissioner may, upon reason to believe that specified GST offences under section 132 attracting higher penalties have been committed, authorise State tax officers to arrest such persons. After arrest for those arrestable offences the authorised officer must inform the grounds and produce the person before a Magistrate within the statutory time; subject to the Code of Criminal Procedure, bailable offences require admission to bail or forwarding to Magistrate custody, and Deputy or Assistant Commissioners have the same powers as an officer in charge for release on bail in non cognizable bailable cases.</description>
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      <description>The Commissioner may, upon reason to believe that specified GST offences under section 132 attracting higher penalties have been committed, authorise State tax officers to arrest such persons. After arrest for those arrestable offences the authorised officer must inform the grounds and produce the person before a Magistrate within the statutory time; subject to the Code of Criminal Procedure, bailable offences require admission to bail or forwarding to Magistrate custody, and Deputy or Assistant Commissioners have the same powers as an officer in charge for release on bail in non cognizable bailable cases.</description>
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